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of <h1>Re-export Defective Goods for Duty Refunds: Key Provisions Under Sections 74 & 26A of the Customs Act 1962.</h1> Imported goods may need re-exportation if found defective or not as per specifications. Under Section 74 of the Customs Act, 1962, a 98% Drawback of Customs duties is available if goods are re-exported within two years, subject to conditions. No Drawback is granted for goods re-exported after 18 months or specific categories like apparel and films. Section 26A allows duty refunds for defective goods not used post-import, if exported or destroyed within 30 days. Exemptions exist for durable, reusable containers under Notification No. 104/94-Cus. Procedural details are in Circular No. 51/2020-Customs.
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