Page 93 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] DEPARTMENTAL CLARIFICATIONS T7

5. Importers/Exporters availing this facility shall ensure that the
undertaking furnished in lieu of bond is duly replaced with a proper bond before
the stipulated period i.e. 7-5-2020. Customs field formations shall maintain a
record of all cases of relaxation allowed by them.
6. Suitable Trade Notice/Standing Order may be issued to guide the
trade and industry. Difficulty, if any, faced in implementation of this Circular
may be brought to the notice of Board immediately.
[M.F. (D.R.) Circular No. 17/2020-Cus., dated 3-4-2020]

India Trade Agreements — Clearance of goods under
India’s Trade Agreements without original Certificate
of Origin — Clarification
Subject : Clearance of goods under India's Trade Agreements without original
Certificate of Origin - Regarding.
The undersigned has been directed to refer to the Trade Notice No.
62/2019-2020 issued by DGFT on 6th April 2020. The said Trade Notice has been
issued in consultation with CBIC and it seeks to mitigate the difficulties being
faced by importers in producing the original Certificates of Origin (CoO) on
account of disruptions caused by the Covid-19 pandemic.
2. It is accordingly directed that in accordance with the said Trade
Notice, the import consignments, where a preferential treatment of goods under
a Free Trade Agreement has been claimed but the original hard copy of CoO has
not been submitted or only digitally signed copy or unsigned copy of CoO is
submitted, may be assessed and cleared provisionally in terms of section 18 of
the Customs Act, 1962. The final assessment may be done subsequently on
submission of the original COO certificate by the importer. The revenue may be
secured through undertaking and appropriate security.
3. Customs field formations shall maintain a record of all cases of
relaxation allowed by them and will ensure that such provisional assessments
are finalized at the earliest and in accordance with the prescribed regulations.
[M.F. (D.R.) Circular No. 18/2020-Cus., dated 11-4-2020]
Electronic communication of PDF based Gatepass and OOC
(Out of Charge) copy of Bill of Entry to Custom
Brokers/Importers — Paperless Customs
Subject : Paperless Customs - Electronic Communication of PDF based Gatepass
and OOC Copy of Bill of Entry to Custom Brokers/Importers -
Regarding.
In order to mitigate the unprecedented situation due to Covid-19
pandemic, CBIC has taken a number of measures to facilitate & expedite
Customs clearance process making it more and more contact-less i.e. automated
and online as well as paper-less. These measures include the facility to clear
goods on the basis of a undertaking (not bond), acceptance of electronic Country
of Origin certificate etc. These steps complement the earlier reforms unrolled as a
part of Turant Customs such as online query module, eSanchit, web based goods
registration, electronic processing of DGFT issued licenses, machine release of
EXCISE LAW TIMES  15th April 2020  109