Page 71 - ELT_1st September 2020_Vol 373_Part 5

2020 ] DEPARTMENTAL CLARIFICATIONS T81

(RMCC) through written communication for the purposes of enabling
compulsory verification of assessment of all subsequent import consignments in
terms of Rule 8(1) of CAROTAR, 2020. However, the compulsory verification of
assessment should be discontinued once the importer demonstrates that he has
established adequate system of controls to exercise reasonable care as required
under the Act.
4. Verification request should be forwarded to the Board based upon
following standard operating procedures :
(i) In case several certificates pertaining to identical item are under
review or scrutiny, only representative certificates should be
forwarded to the Board to cause verification along with list of all
CoOs to which the field formation aims to apply the result of such
verification. Representative CoOs may be selected in such a
manner to ensure that they cover each of the exporters, importers
and the prescribed originating criteria. For instance, if there are
several CoOs issued to a single exporter, but originating criteria
are different, then CoOs covering each of the originating criteria
may be considered to be forwarded for verification, with specific
queries.
(ii) The verification proposal should be complete, keeping in mind all
components of the prescribed format of CoO and all relevant
aspects of the Rules of Origin, in order to avoid multiple queries to
the Verification Authority/exporting country. For instance, in case
a CoO has been issued retrospectively, it needs to be seen whether
there are provisions in the Rules of Origin to issue retroactive CoO
and whether reasons for retroactive issuance need to be provided
by the Verification Authority. Similarly, should the proper officer
feel the need to verify documents to establish compliance of ‘direct
consignment’ or third-party invoicing, if provided for in the Rules
of Origin, then the same should be included in the verification
proposal.
(iii) Requests for verification must be sent to the Board with the
approval of the jurisdictional Principal
Commissioner/Commissioner. The reference for verification must
contain legible copies of the Certificate of Origin, invoice and the
Bill of Lading/Airway Bill. The request should also contain the
information listed in the Annex.
(iv) Where verification is being considered for goods not cleared or
cleared provisionally on grounds of verification of origin, such
requests should be communicated immediately to the Board in
case requests are in terms of Rule 6(1)(a) or 6(1)(c) of CROTAR,
2020; and within 10 days from the date of receipt of requisite
information and documents from the importer in case the request
is being considered in terms of Rule 6(1)(b).
(v) Mechanism should be devised to monitor the requests which have
been forwarded for verification, with special focus on cases where
the timeline for response from the Verification Authorities is about
to expire.
5. For ascertaining correctness of a claim of preferential rate of duty
EXCISE LAW TIMES  1st September 2020  71