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Levy of custom

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Querist : Anonymous

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Querist : Anonymous (Querist)
18 January 2014 Sir/Ma'am
One of our clients is garment manufacturing company which export 100% to other countries.
In their books of accounts a ledger "claim for export"(expense nature) is reflecting the figures of exported goods which are returned due to defect or any other reason.
a)whether custom duty is applicable on return of those goods...?
custom duty at which rate equivalint to excise or there is any exemption ...? reply soon....
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
24 January 2014 if the export is eou unit then no duty applicable otherwise applicaable from time to time order and rule regulation held by CBEC

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