https://www.taxtmi.com/highlights?id=101243 Preferential customs exemption based on a country-of-origin certificate cannot be denied by rejecting the certificate without following the prescribed verification procedure. The Tribunal held that where the law specifies a particular manner for disbelieving or rejecting such a certificate, that procedure alone must be followed, and investigative statements cannot override it. Because the certificate was rejected contrary to clauses 16 and 17 of Annexure-III to Rule 13 of Notification No. 189/2009-Cus (NT) read with Article 24 of the AIFTA Operational Certification Procedures, the consequential duty demand and penalties also failed and the impugned order was set aside. en-us Wed, 01 Jul 2026 08:47:51 +0530 Wed, 01 Jul 2026 08:47:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=101243 Preferential customs exemption based on a country-of-origin certificate cannot be denied by rejecting the certificate without following the prescribed verification procedure. The Tribunal held that where the law specifies a particular manner for disbelieving or rejecting such a certificate, that procedure alone must be followed, and investigative statements cannot override it. Because the certificate was rejected contrary to clauses 16 and 17 of Annexure-III to Rule 13 of Notification No. 189/2009-Cus (NT) read with Article 24 of the AIFTA Operational Certification Procedures, the consequential duty demand and penalties also failed and the impugned order was set aside. Highlights Customs Wed, 01 Jul 2026 08:47:51 +0530 https://www.taxtmi.com/highlights?id=101243