Applying CAROTAR maintaining consistency with the provisions of relevant trade agreement or its Rules of Origin

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....ECT TAXES & CUSTOMS 19A, Fourth Floor, Jeevandeep Building, Sansad Marg, New Delhi - 110 001 Dated: August 17, 2022 To All Pr. Chief Commissioners/Chief Commissioners, under CBIC All Pr. Directors General/Director General, under CBIC All Pr. Commissioners/ Commissioners, under CBIC Subject: Applying CAROTAR maintaining consistency with the provisions of re....

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....etter F.No.15021/18/2020(ICD) dated 13.11.2020. 3.2 In continuation of the same, field formations are sensitized by drawing attention again to section 28DA. It is emphasized that its sub-section (3) empowers the proper officer to ask the importer to furnish further information, consistent with the trade agreement, in case the proper officer has reasons to believe that the country-of-origin crit....