Amendment in Circular No. 38/2016-Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments https://www.taxtmi.com/circulars?id=65023 Amendment creates entry 5(d) in Circular No. 38/2016 Customs for consignments lacking original Certificate of Origin, allowing Principal Commissioner/Commissioner to reduce or waive security for provisional assessments after recording reasons in writing, while entry 5(c) remains for genuineness doubts tied to CAROTAR Rule 6(1)(a) with full security; amendment applies to fresh and pending consignments and rescinds Instruction No. 04/2020 Customs. en-us Mon, 16 Aug 2021 00:00:00 +0530 Tue, 17 Aug 2021 10:22:00 +0530 TaxTMI RSS Generator Amendment in Circular No. 38/2016-Customs with the insertion of a new entry 5(d) to enable Pr. Commissioners/Commissioners of Customs to decide the amount of security required in certain cases of provisional assessments https://www.taxtmi.com/circulars?id=65023 Amendment creates entry 5(d) in Circular No. 38/2016 Customs for consignments lacking original Certificate of Origin, allowing Principal Commissioner/Commissioner to reduce or waive security for provisional assessments after recording reasons in writing, while entry 5(c) remains for genuineness doubts tied to CAROTAR Rule 6(1)(a) with full security; amendment applies to fresh and pending consignments and rescinds Instruction No. 04/2020 Customs. Circulars Customs Mon, 16 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65023