https://www.taxtmi.com/caselaws?id=781239 Under the India-Singapore preferential trade arrangement, customs could not deny concessional duty merely because the imported goods were said not to correlate perfectly with the Certificate of Origin. The Certificate of Origin, issued by the competent certifying authority, remains valid unless the prescribed verification or retroactive-check procedure is followed where origin is doubted, and minor discrepancies do not by themselves invalidate it. Here, the certificate and supporting documents matched the description, weight, quantity and packing details, and there was no evidence of fraud or forgery. The denial of notification benefit was therefore unjustified, and the importer was entitled to the concession. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781239 Under the India-Singapore preferential trade arrangement, customs could not deny concessional duty merely because the imported goods were said not to correlate perfectly with the Certificate of Origin. The Certificate of Origin, issued by the competent certifying authority, remains valid unless the prescribed verification or retroactive-check procedure is followed where origin is doubted, and minor discrepancies do not by themselves invalidate it. Here, the certificate and supporting documents matched the description, weight, quantity and packing details, and there was no evidence of fraud or forgery. The denial of notification benefit was therefore unjustified, and the importer was entitled to the concession. Case-Laws Customs Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781239