Guidelines regarding implementation or section 28DA of Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of ()rigin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates of Origin
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Verification of Origin: importers must retain required origin evidence and face compulsory verification for inadequate or inaccurate documentation. Section 28DA and CAROTAR, 2020 require importers to possess specified minimum information and exercise reasonable care regarding origin claims; customs must first seek information from the importer before seeking verification abroad, may select COOs for risk based or representative verification, and will forward verification requests through the Board's nodal point with prescribed documentation; failure to provide information or exercise reasonable care may lead to compulsory verification of future consignments until adequate controls are demonstrated.
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.
Verification of Origin: importers must retain required origin evidence and face compulsory verification for inadequate or inaccurate documentation.
Section 28DA and CAROTAR, 2020 require importers to possess specified minimum information and exercise reasonable care regarding origin claims; customs must first seek information from the importer before seeking verification abroad, may select COOs for risk based or representative verification, and will forward verification requests through the Board's nodal point with prescribed documentation; failure to provide information or exercise reasonable care may lead to compulsory verification of future consignments until adequate controls are demonstrated.
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