## Understanding the Text
Rejected goods: How to square transactions and reclaim BCD and SWS when DTA rejects goods.
How to get credit back in the advance authorization when the intermediate supplier defaults.
Whether an IEC is required for exporting samples.
How to convince Customs to allow export and investigate later.
## Rewritten Text
Rejected Goods
1. Issue a credit note to the DTA party and square the transaction.
2. Have the DTA party return the rejected goods under a delivery challan.
3. Treat the inputs on the goods as duty paid. This allows you to reprocess or repair the goods and supply them again without paying BCD or SWS.
4. If you export the repaired or reprocessed goods, you can claim drawback of the BCD and SWS paid on the inputs through brand rate.
Invalidated Advance Authorization
If your advance authorization for direct imports is invalidated and an invalidation letter is issued to an intermediate supplier who defaults, you can approach the policy relaxation committee at the DGFT HQ. Explain that even if an advance authorization was issued against the invalidation letter and utilized, the failure to supply you the intermediates can result in duty recovery on the inputs imported by the intermediate supplier. Therefore, re-crediting your advance authorization wouldn't cause any loss to the government. Offer an affidavit regarding non-receipt of intermediates and indemnify the government against any losses. Ensure your advance authorization is valid for re-credit.
Exporting Samples without IEC
Para 2.07 of HBP doesn't exempt exporting samples from requiring an IEC. Therefore, you need an IEC even for sending samples.
Customs Holding Up Export Consignment
If Customs holds up your export consignment due to a high price compared to your purchase price, refer them to CBEC Circular no.37/2007-Cus dated 9th October 2007. This circular states that export consignments shouldn't be held up for valuation enquiries/investigations.
Additional Information
This information is for general guidance only. It's recommended to consult with a professional for specific advice on your situation.