https://www.taxtmi.com/circulars?id=64437 Section 28DA and CAROTAR, 2020 require importers to retain and supply prescribed minimum information supporting a claim for preferential tariff treatment; authorities must call for that information before initiating verification with partner countries. Mere presentation of a Certificate of Origin does not absolve the importer of the duty to exercise reasonable care; failure to provide information or exercise reasonable care will be reported to RMCC and may result in compulsory verification of subsequent consignments until adequate controls are demonstrated. en-us Fri, 18 Sep 2020 00:00:00 +0530 Tue, 13 Oct 2020 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64437 Section 28DA and CAROTAR, 2020 require importers to retain and supply prescribed minimum information supporting a claim for preferential tariff treatment; authorities must call for that information before initiating verification with partner countries. Mere presentation of a Certificate of Origin does not absolve the importer of the duty to exercise reasonable care; failure to provide information or exercise reasonable care will be reported to RMCC and may result in compulsory verification of subsequent consignments until adequate controls are demonstrated. Circulars Customs Fri, 18 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64437