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)
Record retention requirement: issuing authorities must retain certificate of origin applications and related documents for the prescribed period. Rule 22 requires the issuing authority to retain each application for a certificate of origin and all documents related to that application for not less than five years from the date of issuance of the certificate, establishing a specific documentary retention obligation under the Rules.
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.
Record retention requirement: issuing authorities must retain certificate of origin applications and related documents for the prescribed period.
Rule 22 requires the issuing authority to retain each application for a certificate of origin and all documents related to that application for not less than five years from the date of issuance of the certificate, establishing a specific documentary retention obligation under the Rules.
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