https://www.taxtmi.com/caselaws?id=793212 Preferential duty treatment based on a Certificate of Origin may be scrutinised through treaty-prescribed verification mechanisms and the importer's statutory duty of reasonable care under Section 28DA of the Customs Act. The jurisdictional challenge concerns whether customs authorities can question Regional Value Content compliance other than through retroactive checks or verification visits contemplated by the applicable trade agreement and the 2009 Rules. Pending consideration of that challenge, the adjudicating authority is restrained from issuing a final order, while pre-final adjudication 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 Preferential duty treatment based on a Certificate of Origin may be scrutinised through treaty-prescribed verification mechanisms and the importer's statutory duty of reasonable care under Section 28DA of the Customs Act. The jurisdictional challenge concerns whether customs authorities can question Regional Value Content compliance other than through retroactive checks or verification visits contemplated by the applicable trade agreement and the 2009 Rules. Pending consideration of that challenge, the adjudicating authority is restrained from issuing a final order, while pre-final adjudication steps may continue. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793212