Customs duty on a replacements

3 years ago

hello. 2 months back, I received a parcel from the UK, delivered to me by DHL. I was charged customs on it. Among other item, the parcel contained 10 tiny containers, which were suppose to contain 4 ml of liquid flavoring substances I ordered. All the 10 containers arrived empty. After reporting the matter to the seller, they immediately reshipped the items in more appropriate containers. The invoice is mentioning that the item is sent for free as a gift/ replacement for a previous shipment that got damaged. The items value mentioned was 1 UK pounds, and the shipping charges about 40 UK pounds. With taxes added, total value of the invoice stands on 49.2 UK pounds (around 4900 rs.).
To my huge surprise, I was asked to pay 5000 rs. customs for this parcel !!!!!
I have appealed to both Customs and DHL about it, demanding that they wave off the charges, as this shipment falls under the term "Replacement", as mentioned in the customs regulations themselves, and should be exempt from any Custom charges. Here: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cst2021-161220/G.E.167.pdf;jsessionid=D9401F6E09F47A07B2EEDE24A8D59F01.

This is the reply I got:
"Our clearance team confirmed that the below link shared by you is not the customs notification applicable for your contents: This link is for duty exemption for machine part if defective, customer can import the spare part with free of cost invoice. The faulty part can be exported and later reimported as replacement/after repair. Then it can be applicable for the custom clearance during reimport. Also your goods were not exported back to the shipper. This link mentions of warranty period applicable but you do not have a warranty card. It also mentions that if the defective articles are not reexported it should be surrendered to customs. As your items flavoring substances do not fall under warranty, the above link does not apply for the clearance of your goods. Hence if you have met the customs, please check and share relevant customs notification applicable for your contents (not for machinery items) which customs gave you to make the items duty free. For any replacement units all the above formalities are mandatory to approach customs for refund like original import documents, export of damaged parts, warranty card in terms of the warranty given by the manufacturer in accordance with the established trade practice pertaining to the articles. In the absence of which we will be unable to make any changes to the duties levied by customs."

My questions are:
1) Are they correct ?? is that law ONLY pertains to Machinery ?
2) Is there anything else I can legally use to make them wave off this ridiculous amount (100 % taxes ?!!! on parcel I never paid for ???)

Kindly advice !

many thanks !

Shira A