Import of Exported Goods

[RAM SHARMA]

Dear Experts,We are manufacturer of excisable goods. We have exported our goods under rebate claim of duty and availed all export benefit. After 7 month due to some quality problem, we have returned back our consignment for fullfill all import obligation. Can we treat these consignment as a purchase consgnment and can book our spare parts expenses. Please advice. for payment

[YAGAY andSUN]

Dear Ram Sharma,

You would have to return back all the export benefits which you had availed at the time of exporting of goods out of India.

Further, please clarify whether you had returned back or received back the consignment to enable us to understand your query in a better way.

Regards,

Team YAGAY & SUN

(Management and Indirect Tax Consultants)

[RAM SHARMA]

Dear Sir,We have received back due to quality problem. We have already submited final proof of export of this consignment. We have showed commercial value in bill of entry for custom purpose only.Thanks&Regards

[YAGAY andSUN]

Dear Ram,

In our opinion, as discussed earlier, you would have to return all export benefited availed by you to the concerned authorities. At the time of importing of such goods, if you had paid the Customs duty, then, you may get the duty draw back on such goods at the time of re-exporting.  Please also check the Rule 16 of the Central Excise Rules in this regard.

Regards

Team YAGAY & SUN

(Management & Indirect Tax Consultants)

[RAM SHARMA]

wheather we have to pay all export benefit with interest.Thanks

[RAM SHARMA]

Dear Sir,If we have reveresed all export benefit then can we claim excise duty under rule 18 against replacement because we have made our BRC for rejected consignment neither replace consignment. Pl advice.Thanks

AI Summary

Reversal of export benefits required when exported goods are returned; duty drawback and replacement duty rules may apply. Reversal of export benefits is obligatory when exported excisable goods are returned; the exporter must restore benefits availed and may incur interest. If customs duty was paid on re importation, duty drawback may be available on lawful re exportation, subject to procedural conditions. Claims to treat returned consignments as purchases or to claim excise duty against replacements depend on meeting documentary requirements (including export proofs and BRC) and compliance with Central Excise rules governing reversal and replacement.