Dear Sir,
We are custom broker engaged in clearance of export / import goods. One of our customer imported a machine earlier by paying duty. Machine was under warranty and since it was manufacturing defect supplier agreed to replace the same with new machine. We had exported the machine to supplier for replacement after taking necessary permission from customs for clearance without duty at the time of reimport.
Unfortunately consignee had to pay import duty again on the replacement machine, as customs stating that there is no provision for duty exemption on replacement machines, which is new.
Can someone guide us how should we proceed to get refund of additional duty paid to customs for the new machine, which is actually a replacement. Consignee took delivery under protest to avoid storage charges.
I would be grateful if some one can help me with a solution.
CAclubindia
