https://www.taxtmi.com/caselaws?id=793212 Customs authorities' power to question preferential duty claims based on a Certificate of Origin is examined against the treaty-based verification mechanism and the 2009 Rules, including retroactive check and verification visit procedures. The note also considers Section 28DA of the Customs Act, 1962, which preserves the importer's duty of reasonable care and permits further verification consistent with the trade agreement even where a certificate is produced. Pending further consideration, the adjudicating authority is restrained from passing a final order, although other pre-final steps may continue. en-us Tue, 12 May 2026 00:00:00 +0530 Wed, 10 Jun 2026 15:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793212 Customs authorities' power to question preferential duty claims based on a Certificate of Origin is examined against the treaty-based verification mechanism and the 2009 Rules, including retroactive check and verification visit procedures. The note also considers Section 28DA of the Customs Act, 1962, which preserves the importer's duty of reasonable care and permits further verification consistent with the trade agreement even where a certificate is produced. Pending further consideration, the adjudicating authority is restrained from passing a final order, although other pre-final steps may continue. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793212