Re-export of SKD imports may be refused when assembly shows complete goods imported to evade anti-dumping duty.

Goods imported in SKD condition were examined and assembled in the importer's presence, and the importer admitted that they became complete functional calculators. On those facts, the authorities treated the import pattern as an attempt to avoid anti-dumping duty applicable to finished calculators. The request for selective clearance and re-export was rejected because it arose only after departmental detection of the import structure, and the refusal was upheld. The operative principle is that re-export may be denied where parts are deliberately imported in SKD condition and, on assembly, constitute complete goods imported to evade anti-dumping duty.

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Issues: Whether re-export of calculator parts imported in SKD condition could be permitted after the goods were found, on assembly, to be complete functional calculators attracting anti-dumping duty.

Analysis: The goods were examined and assembled in the presence of the importer, who admitted that the assembled parts resulted in fully functional calculators. The authorities found that the import was made in SKD condition with a view to avoid anti-dumping duty leviable on finished calculators, and that the request for re-export arose only after the departmental detection of the import pattern. In these circumstances, the refusal to permit selective clearance and re-export was supported by the admitted facts and the surrounding conduct of the importer.

Conclusion: The request for re-export was rightly rejected and the refusal was upheld.

Ratio Decidendi: Re-export may be refused where goods deliberately imported in SKD condition are found, on assembly, to be complete functional goods imported to evade anti-dumping duty.

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