TaxTMI 
TaxTMI 
TaxTMI 
Option to destroy prohibited goods and refund of duty paid
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....ption to destroy prohibited goods and refund of duty paid<br> Query (Issue) Started By: - Pralhad Jadhav Dated:- 14-8-2025 Last Reply Date:- 20-8-2025 Customs - Exim - SEZ<br>Got 9 Replies<br>Customs<br>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 ....
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....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. Reply By KASTURI SETH....
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....I: The Reply: So many goods have been prohibited for the purpose of import and export. Name the goods involved. Reply By Pralhad Jadhav: The Reply: Hi Sir We imported olive oil which did not meet the requirements of lead as per FSSAI and accordingly it was seized. Reply By KASTURI SETHI: The Reply: Answer to query no. (i) YES, (ii) YES. (iii) NO. Reply By KASTURI SETH....
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....I: The Reply: Circular No. 60/99-Cus., dated 10-9-1999. This is still in force as per the status in R.K. Jains EXCUS Electronic DVD EOU/EPZ/STP units - Replacement of goods exported or imported and found damaged or defective or otherwise unfit for use Subject : Difficulty being faced by EOU/EPZ/EHTP/STP units in regard to replacement of goods exported or imported and found damaged or defe....
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....ctive or otherwise unfit for use - Regarding. It has been brought to the notice of the Board by the Ministry of Commerce that EOU/EPZ/EHTP/STP units are facing difficulties in sending replacement of goods exported and found defective, damaged or otherwise unfit for use and in getting replacement of goods imported and found defective/damaged or unfit for use. 2. The matter has been examined. I am....
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.... directed to say that following instructions may be followed in this regard : (A) Goods exported and found defective, damaged or otherwise unfit for use by foreign buyer (i) The units may be allowed to make free replacement of the goods exported and found defective, damaged or otherwise unfit for use prior to physical re-import of the such goods subject to grant of GR Waiver by Reserve Bank of I....
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....ndia. However, such defective, damaged or otherwise unfit for use goods shall be subsequently brought back to the country. (ii) The units may be allowed to re-import part consignment/full consignment not necessarily for the purpose or re-export in case of failure of the foreign buyer to take the delivery. (B) Goods imported and found defective/damaged or otherwise unfit for use (i) The units ma....
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....y be allowed to receive free replacement of the goods imported and found defective, damaged or otherwise unfit for use, prior to re-export of the same. However, re-export of such defective/damaged or otherwise unfit for use goods may be subsequently made later. (ii) In case, the supplier of such defective, damaged or otherwise unfit for use goods does not insist on re-export of such goods, the sa....
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....me may not be re-exported subject to the condition that such goods shall be either destroyed with the permission of Assistant Commissioner of Customs/Central Excise in charge of unit or cleared into DTA on payment of full customs duty. 3. The instructions may be given wide publicity in the form of Public Notice. 4. Kindly acknowledge receipt of this Circular. Difficulties, if any, faced in the i....
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....mplementation of the above changes, may be brought to the notice of the Board immediately. Reply By Pralhad Jadhav: The Reply: Thank You Sir. In case of (i) we will have to file an appeal seeking directions for destructions or a rectification application or a letter to assessing authority requesting destruction instead of re-export? Reply By Pralhad Jadhav: The Reply: Thank You Sir, however we....
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.... are DTA unit. Please advise if I can take the benefit of this being a DTA unit as well. Reply By KASTURI SETHI: The Reply: With reference to serial no. 2.1, write a letter to the jurisdictional A.C./D.C. seeking permission for destruction of the goods. Reasons for destruction must be mentioned in the letter Reply By KASTURI SETHI: The Reply: With reference to serial no.3.1, answer is in the n....
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....egative. Reply By Pralhad Jadhav: The Reply: Thank you Sir.<br> Discussion Forum - Knowledge Sharing ....