DEEC duty-free clearance denied for postal parcel imports treated as samples, and the refund claim failed.

Goods imported through postal parcel and described as samples or prototypes were held ineligible for duty-free clearance under the DEEC scheme because the import notifications did not contemplate postal parcel clearance as an approved channel and no specific authorisation was shown. The goods were described by the importer as measuring instruments to be returned after use, which did not bring them within raw materials, components, parts, or inputs used in the manufacture of export goods. As nil duty assessment was not available, the consequential refund claim could not be maintained, and the absence of duty payment under protest did not alter that result.

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Issues: Whether goods imported through postal parcel and described as samples or prototypes were eligible for duty-free clearance under the DEEC scheme under Notifications Nos. 203/92 and 204/92, and whether the consequential refund claim could be maintained.

Analysis: The import notifications did not contemplate postal parcel clearance as an approved channel, and no specific order authorising such importation was shown. The goods were described by the importer as measuring instruments to be returned after use, which indicated that they were not raw materials, components, parts, or inputs used in the manufacture of export goods. On that basis, the claimed DEEC benefit was not available. Since the denial of nil duty assessment was upheld, the refund claim could not survive, and the absence of duty payment under protest did not alter the result in the circumstances.

Conclusion: The claim for duty-free clearance under the DEEC scheme was rejected, and the rejection of the refund claim was upheld.

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