Claiming of customs duty paid by a agent, Customs - Exim - SEZ

[Srihari kota]

Dear experts,

Here iam explaining the issue.

AB Pvt Ltd is not registered under central excise authorities.

It bought imported goods from a dealer/agent in India. The price here charged by the agent is inclusive of customs duty paid by the agent while importing. Now the puchased goods are directly delivered by the agent on AB Pvt Ltd's behalf to the SEZ unit which has placed the order earlier to the AB Ltd.

The imported items that are required were indicated by AB Pvt Ltd. to the agent in India who procured the goods as a special consignment, Cleared it through customs  and invoiced the same on AB Pvt Ltd. However, the goods were directly delivered at the SEZ unit under the delivery challan of AB Pvt Ltd. 

Now can AB Pvt Ltd. claim the customs duty ?? If not, suggest the procedure inorder to avail the customs duty paid from the next time onwards?

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[MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.