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Provisional assessment allowed when Customs doubt origin of goods: Expert

Compulsory verification of assessment will be discontinued once the importer demonstrates that he has established adequate system of controls to exercise reasonable care

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You have to surrender the excess drawback received with interest, as well as the excess GST refund received in cash along with interest

TNC Rajagopalan
Q. We learnt that recently, the Customs brought in new laws asking importers to satisfy themselves that they are claiming zero duty under free trade agreements correctly, and where necessary, the Customs can hold up goods, call for records of importers and verify that the certificate of origin is correctly issued. Is there any way to get goods cleared while the Customs investigate the matter?
 
In case there is a doubt regarding origin of goods, the Customs will first ask the importer to furnish the information in terms of rule 5 read with rule 4 of the Customs (Administration

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