https://www.taxtmi.com/caselaws?id=792884 A duly issued Certificate of Origin is treated as the primary basis for preferential customs exemption under the trade-agreement regime, and the benefit cannot be denied unless the certificate is cancelled, invalidated, or displaced through the prescribed verification process. Where the foreign issuing authority has not revoked the certificate, customs doubt must be addressed through the agreed retroactive check mechanism. The later importer-side compliance framework introduced by Section 28DA and the CAROTAR Rules applies prospectively and cannot be used to require earlier imports to satisfy those additional origin-related disclosures. The stated legal position is that retrospective denial of exemption on that basis is not justified. en-us Tue, 02 Jun 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792884 A duly issued Certificate of Origin is treated as the primary basis for preferential customs exemption under the trade-agreement regime, and the benefit cannot be denied unless the certificate is cancelled, invalidated, or displaced through the prescribed verification process. Where the foreign issuing authority has not revoked the certificate, customs doubt must be addressed through the agreed retroactive check mechanism. The later importer-side compliance framework introduced by Section 28DA and the CAROTAR Rules applies prospectively and cannot be used to require earlier imports to satisfy those additional origin-related disclosures. The stated legal position is that retrospective denial of exemption on that basis is not justified. Case-Laws Customs Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792884