Reclassification, differential duty, confiscation and penalties quashed where department lacked chemical evidence and improperly reopened past clearan...
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
The competent trade authority amended Handbook of Procedures Para 2.88(a) to add the India-EFTA Trade and Economic Partnership Agreement to the FTA list and inserted Para 2.91(e) to permit exporters to obtain Certificates of Origin under that Agreement by exporter self-declaration in addition to issuance by authorised agencies, thereby facilitating CoO procurement for eligible exporters.
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