Lower rate of duty under trade agreements requires claim at importation with prescribed origin evidence for reduced customs assessment. The Central Government may, by notification, make rules to determine if an article is the produce or manufacture of a partner country and require the owner to claim at importation with prescribed evidence for assessment at the lower rate under a trade agreement; disputes over a trade agreement's applicability or cessation are to be referred to the Central Government, whose decision is final.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Lower rate of duty under trade agreements requires claim at importation with prescribed origin evidence for reduced customs assessment.
The Central Government may, by notification, make rules to determine if an article is the produce or manufacture of a partner country and require the owner to claim at importation with prescribed evidence for assessment at the lower rate under a trade agreement; disputes over a trade agreement's applicability or cessation are to be referred to the Central Government, whose decision is final.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.