2024 (2) TMI 780

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....tioner asserts that the above mentioned 540 bags of areca nuts were imported from Sri Lanka under purchase from D.L.K. Spice Export, Sri Lanka. As per the Indo-Sri Lanka Free Trade Agreement (ISFTA), it is stated that areca nuts may be imported without payment of duty subject to satisfying the requirements of the Customs [Administration of Goods of Origin under Trade Agreements] Rules, 2020 (the CAROTA Rules). Since the goods were not released in spite of submitting a certificate of origin and providing a verification with regard to the authenticity of such certificate of origin, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the goods were imported from an exporter called D.L.K. Spice Export, Sri L....

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....er the CAROTA Rules, the expression "verification" is defined in Rule 2(f) as under: "2(f) "Verification" means verifying genuineness of a certificate of origin or correctness of the information contained therein in the manner prescribed by the respective Rules of Origin;". 7. The expression "verification authority" is also defined in Rule 2(g), which is as under: "2(g) "Verification Authority" means the authority in exporting country or country of origin, designated to respond to verification request under a trade agreement. " 8. The record reflects that a certificate of origin was issued on 22.06.2023 by the Commercial Research Officer, Colombo. This certificate was issued under the ISFTA. In terms of Rule 6 of the CAROTA Rules, the....