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Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin - Customs - Instruction No. 19/2022

Extract

..... Instruction No. 19/2022-Customs F. No. 456/319/2021-Cus.V (Pt.) GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS 19A, Fourth Floor, Jeevandeep Building, Sansad Marg, New Delhi - 110 001 Dated: August 17, 2022 To All Pr. Chief Commissioners/Chief Commissioners, under CBIC All Pr. Directors General/Director General, under CBIC All Pr. Commissioners/ Commissioners, under CBIC Subject: Applying CAROTAR maintaining consistency with the provis .....

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Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin - Customs

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..... empowers the proper officer to ask the importer to furnish further information, consistent with the trade agreement, in case the proper officer has reasons to believe that the country-of-origin criteria have not been met. Similarly, its sub-section (4) enables the proper officer, where the importer fails to provide the requisite information for any reason, to cause further verification consistent with the trade agreement. Moreover, in the Rules, the rule 8 (3) states - “In the event of a .....

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Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin - Customs

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  1. 81/2020 - Dated: 21-8-2020 - Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020.