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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., 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 relevant trade agreement or its Rules of Origin - reg. Madam/Sir, Subsequent to the insert....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 criteria have not been met. Similarly, its sub-section (4) enables the proper officer, where the importe....