Page 113 - ELT_1st September 2020_Vol 373_Part 5

2020 ] NOTIFICATIONS N107

(2) Where a claim on identical goods is rejected under sub-rule (1),
the Principal Commissioner of Customs or the Commissioner of Cus-
toms shall,
(a) inform the importer the reasons of rejection in writing includ-
ing the detail of the cases wherein it was established that the
identical goods from the same exporter or producer did not
satisfy the origin criteria; and
(b) restore preferential tariff treatment on identical goods with
prospective effect, after it is demonstrated on the basis of in-
formation and documents received, that the manufacturing
or other origin related conditions have been modified by the
exporter or producer so as to fulfill the origin requirement of
the Rules of Origin under the trade agreement.
8. Miscellaneous. - (1) Where an importer fails to provide requi-
site information and documents by the due date prescribed under rule 5,
or where it is established that he has failed to exercise reasonable care to
ensure the accuracy and truthfulness of the information furnished under
these rules, the proper officer shall, notwithstanding any other action re-
quired to be taken under these rules and the Act, verify assessment of all
subsequent bills of entry filed with the claim of preferential rate of duty
by the importer, in terms of sub-section (2) of section 17 of the Act, in or-
der to prevent any possible misuse of a trade agreement. The system of
compulsory verification of assessment shall be discontinued once the
importer demonstrates that he is taking reasonable care, as required un-
der section 28DA of the Act, through adequate record-based controls.
(2) Where it is established that an importer has suppressed the
facts, made wilful mis-statement or colluded with the seller or any other
person, with the intention to avail undue benefit of a trade agreement,
his claim of preferential rate of duty shall be disallowed and he shall be
liable to penal action under the Act or any other law for the time being in
force.
(3) In the event of a conflict between a provision of these rules and
a provision of the Rules of Origin, the provision of the Rules of Origin
shall prevail to the extent of the conflict.
(4) The Central Government may, by notification in the Official
Gazette, relax such provisions of these rules for such class of persons as
may be deemed necessary.
Form I
(Please refer to rule 4)
Section I
(Guidance for filing up this Form)
In terms of section 28DA of the Customs Act, 1962, an importer
making a claim for preferential rate of duty is required to possess suffi-
cient information as regards the manner in which country of origin crite-
ria, including the regional value content and product specific criteria,
specified in the rules of origin in the trade agreement, are satisfied.

EXCISE LAW TIMES  1st September 2020  113