A
1 only
B
Neither 1 nor 2
C
2 only
D
Both 1 and 2
Correct answer: (a) 1 only
Explanation
Statement 1 is correct because CBIC issues notifications modifying import clearance protocols under CAROTAR 2020 provisions to simplify preferential tariff documentation. Statement 2 is incorrect because CAROTAR 2020 enforces strict origin verification precisely to prevent and deter duty evasion via third countries, not encourage it.
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UPSC has asked this before
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