DEPB — re-export of goods unfit for consumption

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..... ought to the notice of the Board that in certain situations the goods imported under DEPB Scheme are found unfit for consumption either because they do not meet the required quality specifications or that the goods cannot perform the function for which they were imported. In such cases, the goods necessarily have to be re-exported and the ground for re-export is well beyond the importer's control. .....

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..... i) the Asstt. Commissioner/Dy. Commissioner of Customs is satisfied as regards the identity of the goods. iv) The goods have not been used after import. However, where it is possible to segregate the used goods from the goods which have not been used, re-export of unused goods may be permitted and a certificate for proportionate DEPB benefit issued to the exporter. 4. However, in case the good .....

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