Procedure to sent back the rejected imported material

[Rakesh K Paliwal]

Dear All,

as we are manufacturer of automobiles parts and have registered with central excise, can you please let me know the procedure and documentation to sent back the imported material to suppliers which is rejected due to quality issue.

Thanks

Regards

Rakesh K Paliwal

AI Summary

Guidelines for Re-exporting Defective Auto Parts under Customs Act Sections 74 and 76 Explained. A manufacturer of automobile parts inquired about the procedure for returning rejected imported materials to suppliers due to quality issues. A respondent advised that re-exporting defective goods can be done under Section 74 of the Customs Act, 1962, requiring documentation like excise invoices and ARE-1 forms, with applicable duties paid and a duty drawback application filed. Another respondent added that if goods are used before re-export, the drawback is reduced per Section 76 (2) of the Customs Act, referencing Notification No. 23/2008-Cus.