Page 110 - ELT_1st September 2020_Vol 373_Part 5

N104 EXCISE LAW TIMES [ Vol. 373

(i) certificate of origin reference number;
(ii) date of issuance of certificate of origin;
(iii) originating criteria;
(iv) indicate if accumulation/cumulation is applied;
(v) indicate if the certificate of origin is issued by a third
country (back-to-back); and
(vi) indicate if goods have been transported directly from
country of origin.
(2) Notwithstanding anything contained in these rules, the claim
of preferential rate of duty may be denied by the proper officer without
verification if the certificate of origin -
(a) is incomplete and not in accordance with the format as pre-
scribed by the Rules of Origin;
(b) has any alteration not authenticated by the Issuing Authority;
(c) is produced after its validity period has expired; or
(d) is issued for an item which is not eligible for preferential tar-
iff treatment under the trade agreement;
and in all such cases, the certificate shall be marked as
“INAPPLICABLE”.
Explanation : Clause (d) of sub-rule (2) includes the cases where
goods are not covered in the respective tariff notification or the product
specific rule mentioned in the certificate of origin is not applicable to the
goods.
4. Origin related information to be possessed by importer. - The
importer claiming preferential rate of duty shall -
(a) possess information, as indicated in Form I, to demonstrate
the manner in which country of origin criteria, including the
regional value content and product specific criteria, specified
in the Rules of Origin, are satisfied, and submit the same to
the proper officer on request.
(b) keep all supporting documents related to Form I for at least
five years from date of filing of bill of entry and submit the
same to the proper officer on request.
(c) exercise reasonable care to ensure the accuracy and truthful-
ness of the aforesaid information and documents.
5. Requisition of information from the importer. - (1) Where,
during the course of customs clearance or thereafter, the proper officer
has reason to believe that origin criteria prescribed in the respective
Rules of Origin have not been met, he may seek information and sup-
porting documents, as may be deemed necessary, from the importer in
terms of rule 4 to ascertain correctness of the claim.
(2) Where the importer is asked to furnish information or docu-
ments, he shall provide the same to the proper officer within ten work-
ing days from the date of such information or documents being sought.

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