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?

AI Summary

AB Pvt Ltd seeks guidance on claiming customs duty for goods delivered to SEZ; clarification needed on procedures. AB Pvt Ltd, not registered under central excise, purchased imported goods from an Indian agent, with the price including customs duty paid by the agent. The goods were directly delivered to an SEZ unit on behalf of AB Pvt Ltd. AB Pvt Ltd inquires if they can claim the customs duty paid by the agent. The response from MARIAPPAN GOVINDARAJAN asks if the issue has been clarified, indicating a need for further guidance on claiming customs duty or procedures for future transactions.