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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Refund of import duty where defective imports are exported, relinquished, or destroyed subject to customs identification and conditions.</h1> Refund of import duty is available where readily identifiable imported goods cleared for home consumption are defective or non conforming, provided the goods are identified to the satisfaction of the Assistant or Deputy Commissioner of Customs, no drawback is claimed, and the goods are exported, relinquished to customs, or destroyed/rendered commercially valueless in the presence of the proper officer within prescribed timeframes; perishable and expired shelf life goods are excluded and additional conditions may be prescribed.

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