Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius (From Rule 1 to ANNEXURE- 6)
Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Cooperation and Partnership Agreement between the Republic of India and the Republic of Mauritius) Rules, 2021
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Refund of duties follows verification confirming goods meet origin criteria, ensuring reimbursement and release of import guarantees. Where verification determines that imported goods satisfy the origin criteria, the importer is entitled to prompt restitution of duties paid in excess and release of guarantees obtained under the Parties' domestic legislation, providing a corrective mechanism to align customs treatment with verified origin determinations.
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.
Refund of duties follows verification confirming goods meet origin criteria, ensuring reimbursement and release of import guarantees.
Where verification determines that imported goods satisfy the origin criteria, the importer is entitled to prompt restitution of duties paid in excess and release of guarantees obtained under the Parties' domestic legislation, providing a corrective mechanism to align customs treatment with verified origin determinations.
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