Page 111 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N105

(3) Where, on the basis of information and documents received,
the proper officer is satisfied that the origin criteria prescribed in the re-
spective Rules of Origin have been met, he shall accept the claim and in-
form the importer in writing within fifteen working days from the date
of receipt of said information and documents.
(4) Where the importer fails to provide requisite information and
documents by the prescribed due date or where the information and
documents received from the importer are found to be insufficient to
conclude that the origin criteria prescribed in the respective Rules of
Origin have been met, the proper officer shall forward a verification
proposal in terms of rule 6 to the nodal officer nominated for this pur-
pose.
(5) Notwithstanding anything contained in this rule, the Principal
Commissioner of Customs or the Commissioner of Customs may, for the
reasons to be recorded in writing, disallow the claim of preferential rate
of duty without further verification, where :
(a) the importer relinquishes the claim; or
(b) the information and documents furnished by the importer
and available on record provide sufficient evidence to prove
that goods do not meet the origin criteria prescribed in the re-
spective Rules of Origin.
6. Verification request. - (1) The proper officer may, during the
course of customs clearance or thereafter, request for verification of cer-
tificate of origin from Verification Authority where :
(a) there is a doubt regarding genuineness or authenticity of the
certificate of origin for reasons such as mismatch of signa-
tures or seal when compared with specimens of seals and
signatures received from the exporting country in terms of
the trade agreement;
(b) there is reason to believe that the country of origin criterion
stated in the certificate of origin has not been met or the claim
of preferential rate of duty made by importer is invalid; or
(c) verification is being undertaken on random basis, as a meas-
ure of due diligence to verify whether the goods meet the
origin criteria as claimed :
Provided that a verification request in terms of clause (b) may be
made only where the importer fails to provide the requisite information
sought under rule 5 by the prescribed due date or the information pro-
vided by importer is found to be insufficient. Such a request shall seek
specific information from the Verification Authority as may be necessary
to determine the origin of goods.
(2) Where information received in terms of sub-rule (1) is incom-
plete or non-specific, request for additional information or verification
visit may be made to the Verification Authority, in such manner as pro-
vided in the Rules of Origin of the specific trade agreement, under which
the importer has sought preferential tariff treatment.

EXCISE LAW TIMES  1st September 2020  111