Question20:
We received ATA Carnet consignment from our USA based principle in 2012. Material to Defense site for demonstration. Unfortunately Defense took 2 years’ time to release the same from their end. After receipt of consignment we approached customs for re-export the same to principle. Now customs imposed duty with redemption fine and penalty. We requested to Principle for reimbursement of the said amount with GST but they are not ready to Pay GST on it. All documents are in our favour  and it is not falling under pure Agent category. Please suggest is there any possibility of GST exemption. 

Answer:
The demand of custom duty can be raised only if the goods were imported under some exemption notification and conditions of that is not fulfilled. So for giving any reply we need detail of notification under which import was made and related information if any like any certificate issued by the government department etc. (Reply Dt. 20/12/2017)