Acceptance of electronic Certificate of Origin enables preferential tariff claims when e CoO meets prescribed format and verification. Electronic Certificate of Origin issued by the Mauritius Issuing Authority is accepted for preferential tariff treatment under India Mauritius CECPA if issued in the prescribed format with authorised seal and signatures and meeting Notification No. 38/2021 requirements; authenticity may be verified via specimen seals, QR code, or the Issuing Authority's portal and doubtful cases referred to the FTA Cell. Importers or Customs brokers must upload the e CoO on e Sanchit, enter e CoO particulars when filing the bill of entry, and present a printed copy for cross checking as the defacement procedure, with ICES preventing reuse of the same reference number.
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.
Acceptance of electronic Certificate of Origin enables preferential tariff claims when e CoO meets prescribed format and verification.
Electronic Certificate of Origin issued by the Mauritius Issuing Authority is accepted for preferential tariff treatment under India Mauritius CECPA if issued in the prescribed format with authorised seal and signatures and meeting Notification No. 38/2021 requirements; authenticity may be verified via specimen seals, QR code, or the Issuing Authority's portal and doubtful cases referred to the FTA Cell. Importers or Customs brokers must upload the e CoO on e Sanchit, enter e CoO particulars when filing the bill of entry, and present a printed copy for cross checking as the defacement procedure, with ICES preventing reuse of the same reference number.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
