Goods returned by consignee - ARE3.

[ASHOK AMIN]

Dear Sir,

We had despatched 2000 kgs of chemicals to one party at chennai in the month of April 2015 under A.R.E.3 procedure. Now, the party had sent the full quantity of materials back since it is not working for them. They had returned the materals under A.R.E.3 (Annexure 25). Kindly let us know what further procedure we have to follow at our end. Can we send the same materials to some other consignees on payment of duty ? Dear experts, please give us a complete detailed replies as soon as possible since we are facing this sort of problem for the first time.

Regards.

AI Summary

Deemed export return: notify range officer and regularise ARE, then account for and clear goods on payment of duty.
Returned goods to a manufacturer from an EOU consignee under ARE procedure are treated as deemed export returns; the manufacturer must account for the goods, notify the jurisdictional Range Officer and arrange cancellation/regularisation of the ARE, then clear the goods domestically after payment of duty if the goods are marketable, following normal excise invoicing and clearance procedures.