https://www.taxtmi.com/caselaws?id=795678 Preferential customs-duty treatment supported by accepted Certificates of Origin cannot be denied solely because an overseas supplier did not cooperate in a general verification exercise. The Rules of Origin require transaction-specific verification, and an administrative communication cannot replace a formal finding that particular certificates are invalid, forged, cancelled, or fraudulently obtained. Where the importer disclosed the certificates, claimed the benefit in Bills of Entry, and obtained assessment and clearance, extended limitation for differential duty requires evidence of fraud, collusion, wilful misstatement, or intentional suppression. In the absence of such evidence, the preferential benefit remains available and consequential duty, interest, confiscation, fine, and penalties do not arise. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795678 Preferential customs-duty treatment supported by accepted Certificates of Origin cannot be denied solely because an overseas supplier did not cooperate in a general verification exercise. The Rules of Origin require transaction-specific verification, and an administrative communication cannot replace a formal finding that particular certificates are invalid, forged, cancelled, or fraudulently obtained. Where the importer disclosed the certificates, claimed the benefit in Bills of Entry, and obtained assessment and clearance, extended limitation for differential duty requires evidence of fraud, collusion, wilful misstatement, or intentional suppression. In the absence of such evidence, the preferential benefit remains available and consequential duty, interest, confiscation, fine, and penalties do not arise. Case-Laws Customs Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795678