Refund of import duty in certain cases.

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..... efunded to the person by whom or on whose behalf it was paid, if- (a) the goods are found to be defective or otherwise not in conformity with the specifications agreed upon between the importer and the supplier of goods: Provided that the goods have not been worked, repaired or used after importation except where such use was indispensable to discover the defects or non-confor .....

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..... he period of thirty days may, on sufficient cause being shown, be extended by the 2 [Principal Commissioner of Customs or] Commissioner of Customs for a period not exceeding three months: Provided further that nothing contained in this section shall apply to the goods regarding which an offence appears to have been committed under this Act or any other law for the time being in force. .....

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..... hich have exceeded their shelf life or their recommended storage-before-use period. (4) The Board may, by notification in the Official Gazette, specify any other condition subject to which the refund under sub-section (1) may be allowed.'. **************** Notes: 1. Section 26A inserted vide Finance (No. 2) Act, 2009 2. Inserted vide THE FINANCE (No. 2) ACT, 2014 .....

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