GR Waiver Requirement in case of Return of Rejected Material

KUMAR SAMEER (4 Points)

21 December 2023  

Dear All,

Requesting you to give clarity on the below mentioned point:

1. We imported material from china, neither paid nor will pay, and want to re-export the same back to vendor. We'll not receive material as replacement - Is GR Waiver Required in this case before Re-exporting.

2. The same case in Export - Is GR Waiver required in this case?

3. Please share the documentary evidence if available at your end.