RELIEF FROM PAYMENT OF IMPORT DUTY

	What is the action where goods is loaded in a conveyance in a foreign port for importation into India is not  unloaded at the port of destination?. How does the importer,who has paid the cost of such goods to the foreign suppliers and also duty to the Customers department, get relief?
	What is the duty liability where any imported goods are damaged or deteriorated before they are cleared from Customs?
	Can the importer get any relief from duty if any imported goods are pilfered from a consignment before they are cleared from, Customs?
	What is the duty liability for the  goods imported are lost or destroyed before the clearance for home consumption?
	What is the procedure to be followed to get refund on  the goods, if a Bill of entry is filed for full consignment as per the Bill of Lading/Airway Bill /Manifest and invoice and duty is paid, but a part of the consignment only is found landed.

Q1.          Can the importer get any relief from duty if any imported goods are pilfered from a consignment before they are cleared from, Customs?

A.                  Yes.  If any imported goods are pilfered after unloading, but before the proper officer has made an order for clearance the importer shall not be liable to pay duty on such goods.  However, if such goods are restored to the importer after pilferage, no such relief is available (Section 13 of the Customs act, 1962.)

Q2.          Whether full duty is payable where any imported goods are damaged or deteriorated before they are cleared from Customs?

A.                  If any imported goods are damaged or deteriorated at any time before or during unloading or any imported goods are damaged at any time after unloading but before their examination by the customs Officer, abatement of duty is allowed.  The damage must have been on account of any accident not due to any willful act, negligence or default of the importer, his employee or agent.  For this purpose the extent of damage or deterioration has to be determined after examination of the goods by the independent surveyors in the presence of the Customs Officers.

Similar relief is available to the warehoused goods also (Section 22 of the Customs Act, 1962).

Q3.          What is the duty liability for the goods  imported are lost or destroyed before the clearance for home consumption?

A.                  No. If any goods are lost or destroyed before the clearance for home consumption, no duty is payable on such goods.  For this purpose, lost or destroyed means that such goods can no longer be recovered or retrieved.  For example, lost in fire etc.(Section 23 of the Customs Act, 1962.)

Q.4          What is the procedure to be followed to get refund on  the goods, if a Bill of entry is filed for full consignment as per the Bill of Lading/Airway Bill /Manifest and invoice and duty is paid, but a part of the consignment only is found landed.

A.                  If any goods are short landed, the importer should get a certificate form the carriers indicating the details of the goods not landed.  Such a certificate is known as ‘Short Landed Certificate’.  On the basis of this certificate the importers should necessarily file a refund claim with the Asst. Commissioner concerned within the time limit.

Q5.          What is the action where goods are loaded in a conveyance in a foreign port for importation into India is not unloaded at the port of destination?  How does the importer, who has paid the cost of such goods to the foreign suppliers and also duty to the Customs department, get relief?

A.                  If any goods loaded in a conveyance for importation into India are not unloaded at the port of destination and failure to unload all the goods or deficiency, if any, is not properly accounted for, the person-in charge of conveyance is liable to a penalty not exceeding twice the amount of duty chargeable on such goods not accounted for (Section 116 of the Customs Act, 1962).  The importer in such cases is not liable to pay duty on such goods.  If duty has already been paid he is entitled to get refund by making an application as discussed above, so far as the amount paid to the foreign supplier is concerned, the importer may claim the same from the Insurance Company with whom the goods were insured.