https://www.taxtmi.com/caselaws?id=785851 Exemption under a rules-of-origin trade arrangement cannot be denied for multiple consignments merely because one certificate of origin is revoked. The authority must independently verify each consignment and follow the prescribed notice and determination procedure before rejecting origin eligibility or imposing duty, interest, penalty, or confiscation-related consequences. A revocation affecting one certificate does not, by itself, prove that other consignments are ineligible or that their supporting certificates are invalid. On that basis, the adverse order was set aside and the appeal succeeded. en-us Mon, 19 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785851 Exemption under a rules-of-origin trade arrangement cannot be denied for multiple consignments merely because one certificate of origin is revoked. The authority must independently verify each consignment and follow the prescribed notice and determination procedure before rejecting origin eligibility or imposing duty, interest, penalty, or confiscation-related consequences. A revocation affecting one certificate does not, by itself, prove that other consignments are ineligible or that their supporting certificates are invalid. On that basis, the adverse order was set aside and the appeal succeeded. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785851