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of <h1>Tariff Benefits Denied if Compliance or Verification Lapses; Rejected Certificates Must Be Returned Within Two Months</h1> Claims for preferential tariff treatment under the Duty Free Tariff Preference Scheme for Least Developed Countries can be denied if the product fails to meet the specified requirements, or if the exporter, producer, or importer cannot demonstrate compliance or denies access to necessary records. Denial can also occur if the issuing authority fails to provide verification information or consent for verification visits is not received. Insufficient information to prove the product's origin can also lead to denial. If a certificate of origin is rejected by Indian customs, it must be returned to the issuing authority within two months, with reasons for denial communicated to the importer and issuing authority.
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