Refund of import duty is available to an importer under section 26A of the Customs Act, 1962, if the goods are found to be defective and an application for refund of duty is made before the expiry of six months from the

For the purpose of Section 26A of the Customs Act, "Relevant date" means, - in cases where the goods are exported out of India, the date on which the proper officer makes an order permitting clearance and loading of goods for exportation under section 51. in cases where the title to the goods is relinquished, the date of such relinquishment. in cases where the goods are destroyed or rendered commercially valueless, the date of such destruction or rendering of goods commercially valueless.