Preferential customs exemption based on a country-of-origin...

Preferential customs exemption based on a country-of-origin certificate cannot be denied by rejecting the certificate without following the prescribed verification procedure. The Tribunal held that where the law specifies a particular manner for disbelieving or rejecting such a certificate, that procedure alone must be followed, and investigative statements cannot override it. Because the certificate was rejected contrary to clauses 16 and 17 of Annexure-III to Rule 13 of Notification No. 189/2009-Cus (NT) read with Article 24 of the AIFTA Operational Certification Procedures, the consequential duty demand and penalties also failed and the impugned order was set aside.