Rejected imported material

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Ameet Kumar Thakkur (Querist)
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04 February 2012 Sir

These are the follwing queries undermentioned

Question. (1) What is the procedure for re-exporting the material being rejected, which gas been supplied by foreign supplier ?

Question.(2)What are the documents required to proof that the material has been re-exported ?

Please guide and send the reply at the earliest.

Warm Regards

Amit Ku.Thakur

RAMESH KUMAR VERMA

RAMESH KUMAR VERMA (Expert)
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04 February 2012 Refer to cbec Notification No. 12 dtd 24.07.2008

The Department of Commerce proposed for doing away with the requirement of prior permission for re-export of goods for test, repairs, calibration, replacement etc. This proposal has been examined in consultation with some of the Chief Commissioners of Customs and Central Excise. It was expressed that any changes in the practice of obtaining permission may endanger revenue through various malpractices.

Keeping in view of the above, the provision of seeking prior permission for re-export has been retained but as a trade facilitation measure, it is decided to reduce the time limit prescribed under the Board’s circular No. 02/2007-Cus dated 09.01.2007 from two days to one day for permission to be granted for re-export of rejected raw material/capital goods/consumables.

any info:
https://www.eximguru.com/exim-procedures/2009-2014/chapter_4_duty_exemption_remission_scheme.aspx

https://www.caclubindia.com/experts/duty-drawback-rejected-material--109886.asp

# Procedure for claiming drawback on goods exported by post. -

1. Where goods are to be exported by post under a claim for drawback under these rules, -
1. the outer packing carrying the address of the consignee shall also carry in bold letters the words "DRAWBACK EXPORT";
2. the exporter shall deliver to the competent Postal Authority, alongwith the parcel or package, a claim in the form at Annexure I, in quadruplicate, duly filled in.
2. The date of receipt of the aforesaid claim form by the proper officer of customs from the postal authorities shall be deemed to be date of filing of drawback claim by the exporter for the purpose of section 75A and an intimation of the same shall be given by the proper officer of customs to the exporter in such form as the Commissioner of Customs may prescribe.
3. In case the aforesaid claim form is not complete in all respects, the exporter shall be informed of the deficiencies therein within fifteen days of its receipt from postal authorities by a deficiency memo in the form prescribed by the Commissioner of Customs, and such claim shall be deemed not to have been received for the purpose of sub-rule (2).
4. When the exporter complies with the requirements specified in the deficiency memo, within thirty days of receipt of the deficiency memo, he shall be issued an acknowledgement by the proper officer in the form prescribed by the Commissioner of Customs and the date of such acknowledgement shall be deemed to be date of filing the claim for the purpose of section 75-A.

also read :

https://www.chennaicustoms.gov.in/ATA%20Carnet/ATA-Carnet-Re-Exp-Proc.htm

https://customsmangalore.gov.in/re-import.htm

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