Page 74 - ELT_2nd_15th April 2020_Vol 372_Part

B6 EXCISE LAW TIMES [ Vol. 372

(9) Unless otherwise specified in the trade agreement, any request
for verification shall be sent within a period of five years from the date of
claim of preferential rate of duty by an importer.
(10) Notwithstanding anything contained in this section, the prefer-
ential tariff treatment may be refused without verification in the following
circumstances, namely :-
(i) the tariff item is not eligible for preferential tariff treat-
ment;
(ii) complete description of goods is not contained in the cer-
tificate of origin;
(iii) any alteration in the certificate of origin is not authenti-
cated by the Issuing Authority;
(iv) the certificate of origin is produced after the period of its
expiry,
and in all such cases, the certificate of origin shall be marked as
“INAPPLICABLE”.
(11) Where the verification under this section establishes non-
compliance of the imported goods with the country of origin criteria, the
proper officer may reject the preferential tariff treatment to the imports of
identical goods from the same producer or exporter, unless sufficient in-
formation is furnished to show that identical goods meet the country of
origin criteria.
Explanation. — For the purposes of this Chapter, -
(a) “certificate of origin” means a certificate issued in ac-
cordance with a trade agreement certifying that the goods fulfill
the country of origin criteria and other requirements specified in
the said agreement;
(b) “identical goods” means goods that are same in all re-
spects with reference to the country of origin criteria under the
trade agreement;
(c) “Issuing Authority” means any authority designated for
the purposes of issuing certificate of origin under a trade agree-
ment;
(d) “trade agreement” means an agreement for trade in
goods between the Government of India and the Government of a
foreign country or territory or economic union.’.
111. Amendment of heading of Chapter VIIA. — In Chapter VIIA of the
Customs Act, in the heading, after the word “LEDGER”, the words “AND
ELECTRONIC DUTY CREDIT LEDGER” shall be inserted.
112. Insertion of new section 51B. — After section 51A of the Customs
Act, the following section shall be inserted, namely :-
“51B. Ledger for duty credit. — (1) The Central Government may,
by notification in the Official Gazette, specify the manner in which it shall
issue duty credit, -
(a) in lieu of remission of any duty or tax or levy, chargeable
on any material used in the manufacture or processing of goods or
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