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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 or non conforming goods are identified and exported, abandoned, or destroyed.</h1> Refund of import duty is permitted where imported goods are defective or non conforming, are identifiable and identified to customs, no other drawback is claimed, and the goods are exported, relinquished and abandoned to customs, or destroyed/rendered commercially valueless in the presence of the proper officer; claims must follow prescribed forms and be made within a statutory six month period, perishable or out of shelf life goods are excluded, and the Board may specify further conditions.

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