https://www.taxtmi.com/article/detailed?id=15097 Where an importer produces a valid Country of Origin certificate, it constitutes substantive evidence of origin and entitlement to preferential tariff treatment unless the importing Customs authority follows the Rules (2009) and treaty procedures requiring return of the COO with specified grounds within a two month period, conduct of retroactive checks where reasonable doubt exists, and, if necessary, verification visits. Actions denying preference without complying with those notification, verification and consultation protocols, or contrary to binding statutory notifications and CBIC instructions that give Rules of Origin overriding effect, are procedurally defective. en-us Tue, 16 Sep 2025 09:03:54 +0530 Tue, 16 Sep 2025 09:03:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15097 Where an importer produces a valid Country of Origin certificate, it constitutes substantive evidence of origin and entitlement to preferential tariff treatment unless the importing Customs authority follows the Rules (2009) and treaty procedures requiring return of the COO with specified grounds within a two month period, conduct of retroactive checks where reasonable doubt exists, and, if necessary, verification visits. Actions denying preference without complying with those notification, verification and consultation protocols, or contrary to binding statutory notifications and CBIC instructions that give Rules of Origin overriding effect, are procedurally defective. Articles Customs - Import - Export - SEZ Tue, 16 Sep 2025 09:03:54 +0530 https://www.taxtmi.com/article/detailed?id=15097