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Provisions expressly mentioned in the judgment/order text.
The Instruction No. 11/2024-Customs issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs, addresses the verification of authenticity and genuineness of Certificate of Origin (CoO) issued by UAE Authority under the India-UAE Comprehensive Economic Partnership Agreement (CEPA). The UAE has introduced a new security feature in the form of a password on the CoO for verification purposes. This change aligns with the Operational Certificate Procedures (OCPs) agreed upon in the CEPA. Customs formations are instructed to implement the new verification procedure outlined by UAE in conjunction with the OCPs of the CEPA.
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