Import Short Quantity-FOC, Customs - Exim - SEZ

[Mitresh Vaghela]

Dear Sir,

We have imported some material.

There were short quantitiy of it.

Now supplier is sending short quantity free of cost.

As per my understanding, material is not free in eyes of law. So duty needs to be paid again on import.

Is my understanding correct?

Posts / Replies

[DR.MARIAPPAN GOVINDARAJAN]

Yes. you are correct.

[YAGAY andSUN]

Provided you had reported short receipt of material to the Customs Department and made full payment against the Commercial Invoice.