https://www.taxtmi.com/caselaws?id=789607 Preferential customs exemption based on a foreign certificate of origin cannot be rejected by importing authorities on the basis of unilateral local inquiry alone. Where the claim is supported by a certificate issued by the designated authority under the Interim Rules of Origin, the proper course is to invoke the treaty-prescribed verification mechanism, including retroactive verification through the issuing authority if there is reasonable doubt or a random check is required. Because the customs authorities relied on recorded statements and third-party material without following that procedure, the denial of exemption, and the resulting demand and penalties, were unsustainable. en-us Mon, 06 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789607 Preferential customs exemption based on a foreign certificate of origin cannot be rejected by importing authorities on the basis of unilateral local inquiry alone. Where the claim is supported by a certificate issued by the designated authority under the Interim Rules of Origin, the proper course is to invoke the treaty-prescribed verification mechanism, including retroactive verification through the issuing authority if there is reasonable doubt or a random check is required. Because the customs authorities relied on recorded statements and third-party material without following that procedure, the denial of exemption, and the resulting demand and penalties, were unsustainable. Case-Laws Customs Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789607