'DGFT should clarify duty payment for destruction of imported goods'

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

Q. Para 4.49(g) of the HBP deals with regularisation of bona fide default in cases where Authorisation was issued for import of drugs from unregistered sources with pre-import condition. Para 4.49(g)(i) deals with destruction or re-export of unutilised imported goods. It does not mention duty payment on imported goods. Para 4.49(g)(ii) deals with exports made under free shipping bills under the same authorisation after expiry of the EO period in lieu of destruction of imported duty-free goods.  Here, the requirement is payment of customs duty with applicable interest to the Customs Authority on the unutilised quantity imported under Advance Authorisation.