Claiming of customs duty paid by a agent

[Srihari kota]

Dear experts,

Here iam explaining the issue.

AB Pvt Ltd is not registered under central excise authorities.

It bought imported goods from a dealer/agent in India. The price here charged by the agent is inclusive of customs duty paid by the agent while importing. Now the puchased goods are directly delivered by the agent on AB Pvt Ltd's behalf to the SEZ unit which has placed the order earlier to the AB Ltd.

The imported items that are required were indicated by AB Pvt Ltd. to the agent in India who procured the goods as a special consignment, Cleared it through customs  and invoiced the same on AB Pvt Ltd. However, the goods were directly delivered at the SEZ unit under the delivery challan of AB Pvt Ltd. 

Now can AB Pvt Ltd. claim the customs duty ?? If not, suggest the procedure inorder to avail the customs duty paid from the next time onwards?

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

AI Summary

Customs duty recovery by a buyer when an agent imports and invoices inclusive of duty - entitlement and procedural changes needed. Whether a non-registered buyer can claim customs duty paid by an agent who imported goods, cleared them through customs, invoiced the buyer inclusive of duty, and delivered the goods directly to an SEZ unit under the buyer's delivery challan. AB Pvt Ltd is not registered under central excise; the agent imported as a special consignment and invoiced AB including the duty. The questions are whether AB can claim that customs duty and, if not, what procedural steps are required to avail the duty paid on future transactions.