https://www.taxtmi.com/caselaws?id=428734 Preferential customs exemption under Notification No. 046/2011-Cus could not be denied merely because the importer did not fully answer a departmental questionnaire, where a valid Certificate of Origin issued by the competent ASEAN authority had been produced. The notification and ASEAN-India Rules, 2009 required Customs to follow the prescribed verification process if the certificate was not acceptable, including returning it to the issuing authority within a reasonable time and seeking clarification on the grounds of denial. As the certificate was produced and no adverse verification from the issuing authority was obtained, incompleteness in the questionnaire replies could not displace the certificate or justify denial of the exemption. en-us Mon, 03 Oct 2022 00:00:00 +0530 Sun, 09 Oct 2022 20:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428734 Preferential customs exemption under Notification No. 046/2011-Cus could not be denied merely because the importer did not fully answer a departmental questionnaire, where a valid Certificate of Origin issued by the competent ASEAN authority had been produced. The notification and ASEAN-India Rules, 2009 required Customs to follow the prescribed verification process if the certificate was not acceptable, including returning it to the issuing authority within a reasonable time and seeking clarification on the grounds of denial. As the certificate was produced and no adverse verification from the issuing authority was obtained, incompleteness in the questionnaire replies could not displace the certificate or justify denial of the exemption. Case-Laws Customs Mon, 03 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428734