Page 41 - ELT_1st July 2020_Vol 373_Part 1

2020 ] “CERTIFICATE OF ORIGIN” UNDER CUSTOMS LAW A15

(H) Where the Issuing Authority or exporter or producer, as the case may
be, does not furnish information within the specified time
or
the information furnished by him is not found satisfactory,
the proper officer shall disallow the preferential tariff treatment for
reasons to be recorded in writing :
The provision of sending another request has also been stated in
this provision wherein, in case of receipt of incomplete or non-
specific information, the proper officer may send another request to
the Issuing Authority stating specifically the shortcoming in the in-
formation furnished by such authority, in such circumstances and
in such manner as may be provided by rules.
(I) 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.
(J) Section 28DA(10) gives overriding power to the concerned Proper Of-
ficer handling the whole case in which he may choose to refuse the
preferential tariff treatment without verification in the following cir-
cumstances, viz. :
(i) the tariff item is not eligible for preferential tariff treatment;
(ii) complete description of goods is not contained in the certifi-
cate of origin;
(iii) any alteration in the certificate of origin is not authenticated
by the Issuing Authority;
(iv) the certificate of origin is produced after the period of its ex-
piry, and in all such cases, the certificate of origin shall be
marked as ‘‘INAPPLICABLE’’.
(K) Unless sufficient information is furnished to show that identical
goods meet 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 where the verification under this sec-
tion establishes non-compliance of the imported goods with the coun-
try of origin criteria.”
Certificate of Origin and Handbook of Procedures (“HbP”) Vol. 1
Chapter 2 of the HbP deals with “General Provision regarding Exports
and Imports”. At Para 2.21 of the HbP Certificate of Origin has been explained as
“Certificate of Origin (CoO) is an instrument to establish Origin (CoO) evidence on
origin of goods imported into any country. There are two categories of CoO viz. (1) Pref-
erential and (2) Non-preferential”.
At Para 2.21.1, HbP states following :
“Preferential arrangement/scheme under which India is receiving tariff prefer-
ences for its exports are :
• Generalised System of Preferences (GSP).
• Global System of Trade Preferences (GSTP).
• SAARC Preferential Trading Agreement (SAPTA).
• Asia-Pacific Trade Agreement (APTA).

EXCISE LAW TIMES  1st July 2020  41