Re-export of partial consignment not allowed - CBEC's Customs Manual 2023 - Customs

14. Re-export of partial consignment not allowed: 14.1 If the addressee takes delivery of parcels on payment of duty and then wishes to return to the sender, they can do so only under claim for Drawback after observing the prescribed procedure. 14.2 Permitting an addressee to open a parcel and take the delivery of part contents on payment of duty and repack the balance of the contents for re-export without payment of duty thereon is not authorised and is irregular.