https://www.taxtmi.com/acts?id=19324 Submission of the certificate of origin is required at lodging of the import declaration to claim preferential tariff, except for retrospectively issued certificates which are governed by applicable Indian law. Certificates must be submitted within their validity period; late presentation may be accepted where delay results from force majeure or other valid reasons and where the goods were imported before certificate expiry. The customs authority may request information or documents relating to origin in accordance with law. en-us Wed, 18 Mar 2015 12:01:29 +0530 Mon, 01 May 2017 11:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19324 Submission of the certificate of origin is required at lodging of the import declaration to claim preferential tariff, except for retrospectively issued certificates which are governed by applicable Indian law. Certificates must be submitted within their validity period; late presentation may be accepted where delay results from force majeure or other valid reasons and where the goods were imported before certificate expiry. The customs authority may request information or documents relating to origin in accordance with law. Act-Rules Customs Wed, 18 Mar 2015 12:01:29 +0530 https://www.taxtmi.com/acts?id=19324