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Issues: Whether re-imported drugs, permitted only for destruction and not for domestic use, were liable to customs duty at the time of clearance and whether the matter required reconsideration.
Analysis: Section 20 of the Customs Act governs re-importation and makes such goods liable to duty and to the same conditions and restrictions as applicable on import of like goods. The record showed that the goods were re-imported after rejection by the foreign buyer and that permission for destruction was given by the competent drug authority, but the core question remained whether duty had been paid or lawfully waived at the time of customs clearance. The invocation of the export-oriented exemption framework and the circular relating to defective or damaged exports was found inapplicable on the facts. The decision also noted that the adjudicating authority had not clearly examined the duty liability aspect in the light of the statutory scheme governing re-importation and remission.
Conclusion: Re-imported goods of this kind were not automatically exempt from customs duty merely because they were meant for destruction, and the issue of duty liability required fresh determination.
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