Page 112 - ELT_1st September 2020_Vol 373_Part 5

N106 EXCISE LAW TIMES [ Vol. 373

(3) When a verification request is made in terms of this rule, the
following timeline for furnishing the response shall be brought to the no-
tice of the Verification Authority while sending the request :
(a) timeline as prescribed in the respective trade agreement; or
(b) in absence of such timeline in the agreement, sixty days from
the request having been communicated.
(4) Where verification in terms of clause (a) or (b) of sub-rule (1) is
initiated during the course of customs clearance of imported goods,
(a) the preferential tariff treatment of such goods may be sus-
pended till conclusion of the verification;
(b) the Verification Authority shall be informed of reasons for
suspension of preferential tariff treatment while making re-
quest of verification; and
(c) the proper officer may, on the request of the importer, provi-
sionally assess and clear the goods, subject to importer fur-
nishing a security amount equal to the difference between the
duty provisionally assessed under section 18 of the Act and
the preferential duty claimed.
(5) All requests for verification under this rule shall be made
through a nodal office as designated by the Board.
(6) Where the information requested in this rule is received within
the prescribed timeline, the proper officer shall conclude the verification
within forty five days of receipt of the information, or within such ex-
tended period as the Principal Commissioner of Customs or the Com-
missioner of Customs may allow :
Provided that where a timeline to finalize verification is prescribed
in the respective Rules of Origin, the proper officer shall finalize the veri-
fication within such timeline.
(7) The proper officer may deny claim of preferential rate of duty
without further verification where :
(a) the Verification Authority fails to respond to verification re-
quest within prescribed timelines;
(b) the Verification Authority does not provide the requested in-
formation in the manner as provided in this rule read with
the Rules of Origin; or
(c) the information and documents furnished by the Verification
Authority and available on record provide sufficient evidence
to prove that goods do not meet the origin criteria prescribed
in the respective Rules of Origin.
7. Identical goods. - (1) Where it is determined that goods origi-
nating from an exporter or producer do not meet the origin criteria pre-
scribed in the Rules of Origin, the Principal Commissioner of Customs or
the Commissioner of Customs may, without further verification, reject
other claims of preferential rate of duty, filed prior to or after such de-
termination, for identical goods imported from the same exporter or
producer.

EXCISE LAW TIMES  1st September 2020  112