Option to destroy prohibited goods and refund of duty paid

[Pralhad Jadhav]

Hi All, need views on below:

1. FACTS

The goods were seized for not complying with FSSAI. Duties were already paid. SCN was issued and we filed a reply. OiO has been issued demanding redemption fine allowing reexport. Penalty is also levied under 112(a)(i).

2. Relevant provisions of the law

111(d), 112(a) and 125

3. The Query

(i) Can we request for destruction of goods instead of reexport.

(ii) Do we have to pay redemption fine and penalty in case destruction is allowed?

(iii) Can we seek refund of duties under either options i.e. reexport or destruction.

AI Summary

Destruction of prohibited imports permitted but redemption fine and customs penalty remain payable; duties are non refundable.
Destruction of imported goods unfit for use may be permitted instead of re export, subject to prior permission from the Assistant Commissioner/Deputy Commissioner and reasons for destruction. Permission follows existing administrative guidance allowing destruction of defective imports, but statutory obligations remain: redemption fine and customs penalty continue to apply, and duties already paid are not refundable where destruction is authorised; re export remains the route for seeking duty relief.