https://www.taxtmi.com/caselaws?id=784142 In provisional assessment under the Customs Act, a preferential duty claim under a trade agreement is not defeated merely because it was not raised in the Bill of Entry or at out of charge, where a valid retrospectively issued certificate of origin is produced and origin is not disputed. Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 was read as procedural and not overriding substantive treaty entitlement. The claim must be examined at finalisation, and the CBIC instruction on retrospective certificates of origin under India-UAE CEPA had to be considered. Rejection on the ground of initial non-claim was unsustainable; the matter was remanded for fresh decision. en-us Mon, 29 Sep 2025 00:00:00 +0530 Tue, 30 Dec 2025 09:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784142 In provisional assessment under the Customs Act, a preferential duty claim under a trade agreement is not defeated merely because it was not raised in the Bill of Entry or at out of charge, where a valid retrospectively issued certificate of origin is produced and origin is not disputed. Rule 3(1) of the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 was read as procedural and not overriding substantive treaty entitlement. The claim must be examined at finalisation, and the CBIC instruction on retrospective certificates of origin under India-UAE CEPA had to be considered. Rejection on the ground of initial non-claim was unsustainable; the matter was remanded for fresh decision. Case-Laws Customs Mon, 29 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784142