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import -export, Customs - Import - Export - Customs - SEZ

Issue Id: - 115989
Dated: 6-2-2020
By:- ved batra
import -export

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If I import electronic connectors through courier from USA to India and than export these goods as such to Australia. Is there any restriction in doing so ? Do I get refund of any duty paid at the time of import ?

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1 Dated: 7-2-2020
By:- Rajagopalan Ranganathan

Sir,

You can do so. You can claim drawback of duties paid at the time of import of the connectors when you export the finished goods to Australia.


2 Dated: 10-2-2020
By:- ved batra

Sir,Thanks. But section 54 of CA,62 provides that "Transhipment of certain goods without payment of Duty". Further by sea The Chennai Commissionrate III vide Facility Circular No.28/2016 has prescribed a procedure for sea to sea International transhipment for import transhipment. Under regulation 6(b) of "Goods imported(condition of transhipment) regulations ,1995) transhipment by aircraft has been provided. Your comments please.

With regards. V.P.Batra


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