Customs Tariff (Determination of Origin of Goods under the Comprehensive Economic Partnership Agreement between India and Oman) Rules, 2026 (From Rule 1 to Annexure-C)
Origin verification conditions for product release allow guarantees or protective fiscal measures when origin is reasonably suspected. Upon reasonable suspicion regarding the origin of imported products, the importing Party may, subject to its domestic laws and regulations, impose conditions for release of the products to protect fiscal interests. The available measures include requesting the importer to provide a guarantee in any permitted form, or taking any other action necessary to preserve fiscal interests as a pre-condition to completion of the importation process.
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.
Origin verification conditions for product release allow guarantees or protective fiscal measures when origin is reasonably suspected.
Upon reasonable suspicion regarding the origin of imported products, the importing Party may, subject to its domestic laws and regulations, impose conditions for release of the products to protect fiscal interests. The available measures include requesting the importer to provide a guarantee in any permitted form, or taking any other action necessary to preserve fiscal interests as a pre-condition to completion of the importation process.
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