We have a case where the goods exported were rejected due to a quality issue. The exporter has immediately exported fresh pieces replaced the defective goods free of cost.
Now he wants to import back the defective goods. Will he be liable to pay Customs duty.
If not under which notification can he claim exemption.
Notfn. 80/1970 Cus. states that the defective goods have to be replaced within 6 months. Since we have already sent alternative replacement can we use the above notification or is any alternative notfn. applicable.
Thanks
Exporter Seeks Customs Duty Exemption for Returning Defective Goods; Must Comply with Notification 80/1970 Requirements An exporter faced a situation where goods were rejected due to quality issues. After sending replacements at no cost, the exporter seeks to import the defective goods back and questions whether Customs duty applies. They inquire about applicable exemptions, referencing Notification 80/1970, which requires replacements within six months. A respondent suggests applying for permission to return the rejected goods, emphasizing the need for the goods to be identifiable with the original export documents. (AI Summary)
TaxTMI 
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