How to account sales returns

1. Valuation and assessment of the goods cleared into Domestic Tariff 
Area shall be made in accordance with Customs Act and rules made 
thereunder.

2. Sales return can be accounted in our books.

since the sale is pertaining to the year 2013, sales return entry also must appear in the accounting year 2013-14. because sales return condition is within 30 days it must be returned