Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Effective June 1, 2025, electronic Certificates of Origin (e-CoO) issued by the Mauritius Revenue Authority under the India-Mauritius CECPA are recognized as valid for claiming preferential tariff treatment, provided they meet prescribed format, seal, signature, and notification requirements. Verification of e-CoOs includes use of specimen seals, signatures, QR codes, and an online portal. Importers or Customs Brokers must upload the e-CoO on the e-Sanchit system and accurately enter its details when filing bills of entry. For defacement, a printed copy of the e-CoO must be presented to Customs officers, who will verify details against the bill of entry; this replaces defacing original hard copies. The system prevents reuse of the same CoO reference number across multiple entries. Customs authorities are instructed to implement these procedures accordingly.
Effective June 1, 2025, electronic Certificates of Origin (e-CoO) issued by the Mauritius Revenue Authority under the India-Mauritius CECPA are recognized as valid for claiming preferential tariff treatment, provided they meet prescribed format, seal, signature, and notification requirements. Verification of e-CoOs includes use of specimen seals, signatures, QR codes, and an online portal. Importers or Customs Brokers must upload the e-CoO on the e-Sanchit system and accurately enter its details when filing bills of entry. For defacement, a printed copy of the e-CoO must be presented to Customs officers, who will verify details against the bill of entry; this replaces defacing original hard copies. The system prevents reuse of the same CoO reference number across multiple entries. Customs authorities are instructed to implement these procedures accordingly.
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