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of <h1>Rule 23 of Customs Tariff Rules 2021: Safeguarding Fiscal Interests in India-Mauritius Trade with Origin Verification Measures.</h1> Rule 23 of the Customs Tariff Rules, 2021, concerning the Comprehensive Economic Cooperation and Partnership Agreement between India and Mauritius, addresses the release of goods. It allows the importing country, upon reasonable suspicion about the origin of goods, to request a guarantee or take necessary actions to protect its fiscal interests. This is a pre-condition for completing importation operations and must align with the importing country's laws and procedures.
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