CHATROOM

Practically, it is difficult to escape payment of customs duty and interest even when the goods are destroyed or re-exported

the duty concessions are available under exemption notifications and some of them mandate the procedures prescribed under the said IGCR Rules.

Duty credit allowed under the RoDTEP scheme is subject to realisation of sale proceeds within the period allowed by the RBI

This should not matter much because wherever AIDC has been imposed, the basic customs duty (BCD) or excise duty has been reduced, and in any case

That PN does not extend the first block or final EO period. It only relaxes the period within which you can ask for extension of first block or final EO period.

Exported goods can be re-imported and you can make payment against the re-import

Remission of duty allowed when goods are claimed by manufacturer as unfit for consumption or for marketing