Chapter 01 - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 (From Rule 1 to Annexure - C)
Denial of preferential tariff treatment where origin requirements or verification fail; certificate returned and grounds communicated. Preferential tariff treatment may be denied where the product fails origin requirements, exporters/producers/importers cannot demonstrate compliance or deny access to records, or where the issuing authority fails to provide or consent to verification or supplies insufficient information; if customs rejects a certificate of origin, the original must be returned to the issuing authority within a reasonable period not exceeding two months and the grounds for denial must be communicated to the importer and the issuing authority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Denial of preferential tariff treatment where origin requirements or verification fail; certificate returned and grounds communicated.
Preferential tariff treatment may be denied where the product fails origin requirements, exporters/producers/importers cannot demonstrate compliance or deny access to records, or where the issuing authority fails to provide or consent to verification or supplies insufficient information; if customs rejects a certificate of origin, the original must be returned to the issuing authority within a reasonable period not exceeding two months and the grounds for denial must be communicated to the importer and the issuing authority.
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