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The Customs Act, 1969

( ACT NO. IV OF 1969 )

Chapter V

LEVY OF, EXEMPTION FROM AND REPAYMENT OF, CUSTOMS-DUTIES

1[Government’s power] to grant exemption from duty in exceptional circumstances
20. 2[If the 3[Government] is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature], subject to such conditions, limitations or restrictions, if any, as it thinks fit to impose, by a special order in each case recording such circumstances, exempt any goods from payment of the whole or any part of the customs-duties chargeable thereon.

  • 1
    The words “Government’s power” were substituted for the words “Board’s power” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
  • 2
    The words and commas “If the Board is satisfied that it is necessary in the public interest to do so, it may, under circumstances of exceptional nature” were substituted for the words and comma “Under circumstances of exceptional nature, the Board may” by section 6 of অর্থ আইন, ১৯৯২ (১৯৯২ সনের ২১ নং আইন)
  • 3
    The word “Government” was substituted for the word “Board” by section 5 of অর্থ আইন, ১৯৯৫ (১৯৯৫ সনের ১২ নং আইন)
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