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

Duty drawback procedure for re exporting rejected imports requires export documentation and duty regularisation before claiming relief.
Rejected imported goods should be exported using an excise invoice, packing list and ARE-1 bearing remarks referencing the original bill of entry; export clearance must address duties taken as cenvat credit and an application for duty drawback under section 74 filed with customs. Alternatively, replacement goods may be re imported on nil duty if drawback is not claimed. If goods were used or in the importer's possession prior to re export, drawback is allowable at a reduced rate under section 76(2).