Import duty on goods destroyed

@ Raghavan

Please elaborate on the following points:

a) are the goods in question perishable / exceeded shelf life/ recommended storage period before use?

b) was destruction carried out in the presence of Proper officer?

c) were the goods found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods?  And have the goods have not been worked, repaired or used after importation ?

d) has importer claimed drawback on these goods?

Dear sir, the goods are not perishable, Goods are electronics (no shelf life). But the goods are destoyed in IMPORTER PREMISES within 30 days. Also please explain the meaning "in presence of proper officer" should i invite proper officer to my premises to show the condition of goods?

@ Raghavan
Four conditions specified as per Sec 26 A, (a) (b), (c) and (d) need to be satisifed simulatneously.

Since you have not replied to my Qns c & d, I cannot determine if refund can be claimed.

Re: Proper officer

Please elaborate on location of factory & location of port/icd/cfs where Bill of entry for Home Consumption was filed.
 

 Dear sir no duty drawback (answr to c) and goods were proper and were in sound condition till they got destroyed (answr to d). Location of premises is around 15 kms away from chennai port.

Since goods were neither defective nor was there any mismatch to specification in importer's order to supplier, then the condition under Sec 26A (a) is not satisfied and Refund of Duty cannot be claimed.

Dear sir thank you so much for the clarification. I didn't know that the conditions were to the satisfied cumulatively. I read them independently. Once again thanks

@ Raghavan

Please note the word "and" used after  subsection (c).  That would imply all listed conditions apply.

Yes i overlooked it. I saw it only after your explanation. Many Thanks :)