Certificate of Origin Verification Not Prima Facie u/r 6(1)(b), Falls u/r 6(1)(C) CAROTAR 2020. https://www.taxtmi.com/highlights?id=57786 Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under Rule 6(1)(b) of the CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC’s circular No.38/2016-customs dated 22.08.2016 will apply in the present case. - HC en-us Fri, 30 Apr 2021 09:40:50 +0530 Fri, 30 Apr 2021 09:40:50 +0530 TaxTMI RSS Generator Certificate of Origin Verification Not Prima Facie u/r 6(1)(b), Falls u/r 6(1)(C) CAROTAR 2020. https://www.taxtmi.com/highlights?id=57786 Verification regarding the Certificate of Origin produced - Concessional rate of Customs Duty - The said verification cannot be treated as prima facie verification under Rule 6(1)(b) of the CAROTAR, 2020, rather it would prima facie come under Rule 6(1)(C) of the CAROTAR, 2020. Thus, Rule 5(b) of CBEC’s circular No.38/2016-customs dated 22.08.2016 will apply in the present case. - HC Highlights Customs Fri, 30 Apr 2021 09:40:50 +0530 https://www.taxtmi.com/highlights?id=57786