Refund of import duty for defective imports depends on identification, prescribed disposal, and timely application. Refund of import duty is available where imported goods are defective or not in conformity with agreed specifications, remain identifiable, and are exported, relinquished to customs, or destroyed or rendered commercially valueless in the prescribed manner. The importer must not claim drawback elsewhere, and the goods must not have been worked, repaired or used after importation except where necessary to discover the defect. The refund application must be filed within six months from the relevant date, and no refund is allowed for perishable goods or goods beyond shelf life.
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.
Refund of import duty for defective imports depends on identification, prescribed disposal, and timely application.
Refund of import duty is available where imported goods are defective or not in conformity with agreed specifications, remain identifiable, and are exported, relinquished to customs, or destroyed or rendered commercially valueless in the prescribed manner. The importer must not claim drawback elsewhere, and the goods must not have been worked, repaired or used after importation except where necessary to discover the defect. The refund application must be filed within six months from the relevant date, and no refund is allowed for perishable goods or goods beyond shelf life.
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