2019 (6) TMI 1521

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....ty Unpaid (DDU) basis from Japan and cleared the same for home consumption, after payment on customs duty on 08.12.2009. En route, two of the vehicles met with an accident and part of the consignment were damaged before reaching the factory. The damaged goods were re-exported back to the Japanese supplier vide Shipping Bill No. 7998033 dated 29.12.2009 upon establishing the identity of the goods imported by it. The appellant had filed the refund application under Section 26A of the Customs Act, 1962 on 07.01.2010 for refund of Rs. 44,26,759/- proportionate to the value of re-exported defected goods. The refund application was rejected by the original authority on the ground that the goods had been damaged after the out of customs charge ....

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....rce has designed the INCOTERMS, prescribing the obligations of seller and buyer under various types of contracts namely, FOB, CIF, DDU etc. The appellant in this case had imported the subject goods under DDU contract basis entered with the Japanese supplier. The obligations cast on both the seller and buyer in the DDU type of contracts provided in the INCOTERMS are set out herein below: The seller's obligations The Buyer's obligations A4 Delivery B4 Taking delivery The seller must place the goods at the disposal of the buyer, or at that of another person named by the buyer, on any arriving means of transport not unloaded, at the names place of destination on the date or within the period agree for delivery. The buyer must ....