https://www.taxtmi.com/caselaws?id=794137 Exemption under Notification No. 46/2011 depended on a Country of Origin Certificate, and the certificate could not be rejected without following the prescribed verification and denial procedure under clause 16 and clause 17 of Annexure-III read with Rule 13 of Notification No. 189/2009-Cus (N.T.) and Article 24 of Annexure-D of the ASEAN-India Rules of Origin procedures. Non-compliance with that mandatory process made the rejection unsustainable, so the differential customs duty demand based on it also failed. Because the penalties were entirely consequential to the same defective rejection and demand, they too could not survive. en-us Wed, 24 Jun 2026 00:00:00 +0530 Wed, 01 Jul 2026 08:47:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794137 Exemption under Notification No. 46/2011 depended on a Country of Origin Certificate, and the certificate could not be rejected without following the prescribed verification and denial procedure under clause 16 and clause 17 of Annexure-III read with Rule 13 of Notification No. 189/2009-Cus (N.T.) and Article 24 of Annexure-D of the ASEAN-India Rules of Origin procedures. Non-compliance with that mandatory process made the rejection unsustainable, so the differential customs duty demand based on it also failed. Because the penalties were entirely consequential to the same defective rejection and demand, they too could not survive. Case-Laws Customs Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794137