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Custom Duty on Repaired Imported Goods

28 September 2022 Dear Sir,
I Just want to know that, is custom duty will be levied on Repaired imported goods. My Imported goods received on 2 months back and during site inspection we found that damage in goods. supplier is agree for free replacement. Goods are imported under EPCG scheme.
Supplier is sending the repaired goods along with pending one consignment. for this case if supplier make a replaced items parts of accessories and include in packing list and invoicing value will be value of pending consignment. is this procedure ok ? or , if supplier send repaired parts separtely then who we can avoid the custom duty? please guide me.

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