Section 26A of the Customs Act, 1962 provides that the import duty paid on clearance of imported goods for home consumption capable of being easily…

Section 26A provides that the import duty paid on clearance of imported goods for home consumption capable of being easily identified shall be refunded to the person by whom or on whose behalf such duty was paid subject to the fulfillment of the following conditions: (a) Goods are defective or not as per agreed specifications. (b) Goods are not worked upon/repaired/used after import except to discover the defects/ non-conformity with specifications. (c) Goods are identified as the goods which were imported. (d) Importer does not claim drawback. (e) Within 30 days (extendable up to 3 months) from order for the clearance of imported goods for home consumption, goods are either- (i) exported, (ii) title is relinquished and goods abandoned to customs, by importer, or (iii) destroyed/rendered valueless in presence of customs officer. (f) No offence has been committed with respect to such goods. (g) Application for refund has been made upto 6 months from the relevant date. (h) Goods are not perishable goods or goods which have exceeded their shelf life or their recommended storage-before-use period. (i) Any other condition specified by the Board. Note: Any four points may be mentioned.