https://www.taxtmi.com/caselaws?id=795042 Preferential customs-duty benefits supported by certificates of origin issued by the designated exporting-country authority are governed by the Interim Rules of Origin. Where doubts arise about a certificate's authenticity or the accuracy of origin particulars, Rule 15 of Annexure B requires the importing party to seek retroactive verification from the issuing authority. Reliance on statements and third-party material without obtaining verification from the Thai issuing authority does not follow the prescribed procedure for challenging the certificates. Accordingly, the preferential-notification benefit could not be denied, and the resulting duty demand and penalties were unsustainable. en-us Tue, 14 Jul 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795042 Preferential customs-duty benefits supported by certificates of origin issued by the designated exporting-country authority are governed by the Interim Rules of Origin. Where doubts arise about a certificate's authenticity or the accuracy of origin particulars, Rule 15 of Annexure B requires the importing party to seek retroactive verification from the issuing authority. Reliance on statements and third-party material without obtaining verification from the Thai issuing authority does not follow the prescribed procedure for challenging the certificates. Accordingly, the preferential-notification benefit could not be denied, and the resulting duty demand and penalties were unsustainable. Case-Laws Customs Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795042