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Preferential customs duty under the ASEAN-India arrangement...

Country-of-origin certificate verification must be consignment-specific; unrelated adverse findings cannot defeat preferential customs duty claims without supporting evidence.

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Customs October 14, 2026 Notes
Preferential customs duty under the ASEAN-India arrangement requires proof that goods satisfy the applicable origin rules; a country-of-origin certificate does not remove the importer's duty of reasonable care. Origin verification must be certificate- and consignment-specific: an adverse foreign communication concerning identified unauthentic certificates cannot, without evidence linking other certificates to the defect or showing their cancellation or revocation, justify denial of benefits for those certificates. Importers must retain origin-related information and supporting records, while customs must undertake focused verification and identify the precise alleged defect. Preferential treatment may be denied for incomplete or non-conforming proof, or where origin requirements or misrepresentation are independently established.

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Acts Income Tax