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of <h1>Refunds on Import Duty for Defective Goods: Section 26A of the Customs Act, 1962 Explained</h1> Section 26A of the Customs Act, 1962, outlines the conditions under which a refund of import duty can be granted. Refunds are applicable if imported goods are defective or do not meet agreed specifications, provided they have not been used or altered, except for necessary defect discovery. The goods must be identified by customs officials, and the importer should not claim a drawback elsewhere. Refunds are possible if goods are exported, abandoned, or destroyed within 30 days of clearance, extendable up to three months. Refunds are not available for perishable goods or those past their shelf life. Applications must be submitted within six months of the relevant date.
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