Exported Goods Return with payment of custom duty

[RAM SHARMA]

Dear Experts,We are manufacturer of exported goods. We have sale exported goods under rebate claim of duty and submit final proof of export. After one year the Buyer rejected our goods due to quality problem. Now we have received this consignment for payment of all custom duty & fulfill all import obligation in custom. I want to know your advice that we would reverse all export benefit and treat as export return.However we have paid custom duty. Can we counter our stand that we have paid all custom duty & cvd. Hence there is no requirement of reverese export benefit.Thanks

AI Summary

Re-importation duty: re-imported exported goods may attract duty equal to export incentives unless exceptions apply.
Re-imported indigenously manufactured goods exported under export incentives or rebate claims are liable to payment of duties equivalent to the export incentives on re-importation unless it can be shown that no rebate or incentive was availed; goods exported without claiming incentives are ordinarily not leviable to customs duty on return. Exemptions and special conditions exist for goods re-imported for repair, reconditioning or under warranty, subject to time limits, identity verification, bonds and re-export conditions.