Guidelines regarding implementation of section 28DA of the Customs Act, 1962 and CAROTAR, 2020 in respect of Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA) and verification of Certificates
Circular No. 38/2020-CustomsF.No. 15021/18/2020 (ICD)Government of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and Customs
