Identity of the goods :

1. One of the important conditions is that the identity of the goods exported should be established as the one which has been imported earlier on payment of duty.

2. The authority who has to be satisfied in this behalf is the Assistant or Deputy Commissioner of Customs at the port of export.

3. The concerned authority can be satisfied:-

(a) primarily by physical examination of the goods

(b) and as alternative through the correspondence exchanged between the overseas seller of the goods and the Indian importer. In the course of physical examination emphasis will be laid on

(i) description of the goods

(ii) quantity and weight

(iii) identifying markings/distinguishing features

(iv) original packing of the goods.

Where the goods are at the time of import itself, intended to re-export later, it is desirable to have the above aspects ascertained during the customs examination of the imported goods and recorded on the Bill of Entry. A certified copy of the Bill of Entry with the customs examination report showing the above factors is obtained at the port of import and produced to the customs authorities at the port of export. The customs authorities would physically examine the goods with reference to the above recorded examination report recorded at the time of import. If identity is to be established through documents, the relevant materials are: –

(i) import documents including indent, acceptance, contract, invoice, packing specification, payment documents, triplicate copy of Bill of Entry, insurance and or other survey reports;

(ii) correspondence covering the circumstances necessitating return of the goods, the importation/test report thereon, the letter to supplier posing the problem and the subsequent full correspondence;

(iii) the terms and conditions on which the supplier is prepared to take the goods back, the financial settlement for the cost of the goods, import duty paid on the goods and all the expenditure incurred by the importer on the goods.

(iv) the clearance of appropriate authorities for the re-export and settlement of the financial aspect, whether refund or credit of cost etc. or free replacement etc.