Customs duty refund

This query is : Resolved

durgarao (Querist)
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23 August 2018 We imported goods from korea and we paid customs duty on it.later, we realized that the goods are in defective nature and we want to re-export it on the basis of replacement of some new goods.now my doubt is"shall we pay the customs duty at the time of import of repalced new goods?incase if we pay that shall we get the refund of customs duty which we paid earlier(at the time of import of defective goods)??.please anybody can help me...

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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23 August 2018 1 you have to pay customs duties at the time of import of replacement of goods.
2 you can apply for refund of customs duty paid for import of defective material based on re-export of defective material documents.

CS M Pota

CS M Pota (Expert)
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18 June 2019 Refund of Customs duty on re export of Defactive part can not be available however,Duty drawback can be claimed subject to some conditions.

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