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Customs - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Verification regarding the Certificate of Origin produced - ...

Customs

April 30, 2021

Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under Rule 6(1)(b) of the CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC’s circular No.38/2016-customs dated 22.08.2016 will apply in the present case. - HC

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