Rejected goods imported back after repalcement, Customs - Exim - SEZ

[NITHIN BANGERA]

We have a case where the goods exported were rejected due to a quality issue. The exporter has immediately exported fresh pieces replaced the defective goods free of cost.

Now he wants to import back the defective goods. Will he be liable to pay Customs duty.

If not under which notification can he claim exemption.

Notfn. 80/1970 Cus.  states that the defective goods have to be replaced within 6 months. Since we have already sent alternative replacement can we use the above notification or is any alternative notfn. applicable.

Thanks

 

 

 

 

Posts / Replies

[Pushkar Nanoti]

I think u apply for permission to bring back rejected goods to Customs. But goods must be identifiable with the export documents.