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Destruction of exported goods abroad, Customs - Import - Export - Customs - SEZ

Issue Id: - 114381
Dated: 5-12-2018
By:- CAHemanth Kumar B
Destruction of exported goods abroad

  • Contents

Dear Members,

EOU or DTA having benifit of advance authorisation has exported goods and received foriegn currency. Recipiant has rejected such material and got his payment back in foreign currency. Later, EOU or DTA has destroyed such rejected in foreign country without bringing back into India

In this scenario

1. Whether such EOU/DTA has to reverse benefits of duty free imports?

2. Whether MEIS benefit claimed on such exports need to be reversed?

3. Is there any specific procedure for such destruction?

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Showing Replies 1 to 3 of 3 Records

1 Dated: 5-12-2018

In my view, no export benefit is admissible in the situation explained by you.

2 Dated: 6-12-2018

You need to reverse all export benefits as mentioned in Chapter 3, 4, 5, 7 of the FTP along with interest as mentioned in the FT(DR) Act.

Further, you also need to produce a destruction certificate (get it from your customer as a documentary proof).

3 Dated: 8-12-2018

Thanks Sri Yadhav for your reply.


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