https://www.taxtmi.com/article/detailed?id=13873 The amendment to Section 28DA replaces Certificate of Origin with Proof of Origin, allowing Customs to demand invoices, production records, cost sheets and other supporting documents beyond a certificate to verify FTA origin claims. The evidential burden shifts to importers: a certificate alone no longer conclusively establishes entitlement to preferential duty; failure to provide satisfactory supporting documentation can lead to denial of preferential rates, full duty assessment and penalties. Importers must secure detailed supplier documentation and be prepared for heightened Customs scrutiny and potential delays. en-us Fri, 21 Mar 2025 08:29:40 +0530 Fri, 21 Mar 2025 08:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13873 The amendment to Section 28DA replaces Certificate of Origin with Proof of Origin, allowing Customs to demand invoices, production records, cost sheets and other supporting documents beyond a certificate to verify FTA origin claims. The evidential burden shifts to importers: a certificate alone no longer conclusively establishes entitlement to preferential duty; failure to provide satisfactory supporting documentation can lead to denial of preferential rates, full duty assessment and penalties. Importers must secure detailed supplier documentation and be prepared for heightened Customs scrutiny and potential delays. Articles Customs - Import - Export - SEZ Fri, 21 Mar 2025 08:29:40 +0530 https://www.taxtmi.com/article/detailed?id=13873