Section 24 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
24. Suspension of preferential treatment.
(1)The Government of India may suspend the tariff preference in respect of all or certain products originating in a beneficiary country qualified as per rule 4 or rule 5,-(a)where there is sufficient evidence that the withdrawal is justified due to fraud, irregularities, or systematic failure to comply with any of the provisions of these rules; or(b)where imports under these rules significantly exceed the usual levels of production and export capacity of a beneficiary country.(2)The exporting beneficiary country shall, within fifteen days of the suspension of preferential tariff benefits, be communicated the reasons for such suspension.(3)Upon receipt of the communication for suspension, the beneficiary country may request for consultations and the consultations may occur by means of e-mail communications, video conference or meetings and may also involve joint investigation, as may be mutually agreed.(4)Pursuant to a request received for consultation, the issue shall be resolved at the earliest in the form of,-(a)restoration of preferential benefit to the product with retrospective effect; or(b)restoration of preferential benefit to the product with prospective effect, subject to implementation of any mutually agreed measures by one or both parties; or(c)denial of preferential benefits to the product.Annexure-A[See rules 11 and 12]The authority in the Central Board of Excise and Customs, Department of Revenue, Ministry ofFinance, Government of India is as follows:-The Director (International Customs),Central Board of Excise and Customs,Department of Revenue,Ministry of Finance, Government of India,Room No. 49, North Block,New Delhi 110001,India.Telephone: +91 11 2309 3380Fax: +91 11 2309 3760e-mail: [email protected]Annexure - B[See rule 13]
