Legal Document View

Unlock Advanced Research with PRISMAI

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 28DA] [Entire Act]

Union of India - Subsection

Section 28DA(4) in Finance Act, 2020

(4)Where importer fails to provide the requisite information for any reason, the proper officer may, -
(i)cause further verification consistent with the trade agreement in such manner as may be provided by rules;
(ii)pending verification, temporarily suspend the preferential tariff treatment to such goods:
Provided that on the basis of the information furnished by the importer or the information available with him or on the relinquishment of the claim for preferential rate of duty by the importer, the Principal Commissioner of Customs or the Commissioner of Customs may, for reasons to be recorded in writing, disallow the claim for preferential rate of duty, without further verification.