CBEC further rationalizes revised simplified procedure for fixation of brand rates; Inter alia dispenses with requirement of submitting original duty paying documents for endorsing/defacement by Verifying Officer during post-facto checking stage, except to the extent of random cross-verification of not more than 5% originals of self-attested copies of total duty paid documents

Circular No. 54/2016-Cus dated November 23, 2016
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