Self attested duty document procedure revised: self endorsement and accountant certification permit dispensing of originals, with limited random cross verification. The revised simplified brand rate scheme permits submission of a working sheet bearing an applicant declaration and an independent Cost Accountant/Chartered Accountant certificate, together with self-attested copies of duty paid documents carrying the applicant's self-endorsement/defacement; originals will not be required routinely and may be called only for limited random cross-verification based on risk parameters determined by the Commissioner, and pending applications may opt into this procedure by resubmitting the working sheet with the prescribed declaration and certificate.
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Provisions expressly mentioned in the judgment/order text.
Self attested duty document procedure revised: self endorsement and accountant certification permit dispensing of originals, with limited random cross verification.
The revised simplified brand rate scheme permits submission of a working sheet bearing an applicant declaration and an independent Cost Accountant/Chartered Accountant certificate, together with self-attested copies of duty paid documents carrying the applicant's self-endorsement/defacement; originals will not be required routinely and may be called only for limited random cross-verification based on risk parameters determined by the Commissioner, and pending applications may opt into this procedure by resubmitting the working sheet with the prescribed declaration and certificate.
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