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Import Short Quantity-FOC, Customs - Import - Export - Customs - SEZ

Issue Id: - 116497
Dated: 20-6-2020
By:- Mitresh Vaghela
Import Short Quantity-FOC

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Dear Sir,

We have imported some material.

There were short quantitiy of it.

Now supplier is sending short quantity free of cost.

As per my understanding, material is not free in eyes of law. So duty needs to be paid again on import.

Is my understanding correct?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 20-6-2020
By:- DR.MARIAPPAN GOVINDARAJAN

Yes. you are correct.


2 Dated: 27-6-2020
By:- YAGAY andSUN

Provided you had reported short receipt of material to the Customs Department and made full payment against the Commercial Invoice.


1

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