https://www.taxtmi.com/caselaws?id=796237 India-UAE CEPA preferential customs duty treatment may not be denied merely because original Certificates of Origin used a tentative or non-prescribed format, named a third-party consignee, or contained an endorsement that did not alter origin, value, or goods description. Certificates issued before notification of the Origin Rules cannot be rejected for failing to meet a later-prescribed format, and the applicable duty rate is determined when Bills of Entry are presented. The Origin Rules permit replacement of erroneous certificates and retrospective issuance within the stipulated period. Where a valid revised certificate is produced in time and origin authenticity is undisputed, procedural discrepancies do not defeat preferential treatment. en-us Thu, 02 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796237 India-UAE CEPA preferential customs duty treatment may not be denied merely because original Certificates of Origin used a tentative or non-prescribed format, named a third-party consignee, or contained an endorsement that did not alter origin, value, or goods description. Certificates issued before notification of the Origin Rules cannot be rejected for failing to meet a later-prescribed format, and the applicable duty rate is determined when Bills of Entry are presented. The Origin Rules permit replacement of erroneous certificates and retrospective issuance within the stipulated period. Where a valid revised certificate is produced in time and origin authenticity is undisputed, procedural discrepancies do not defeat preferential treatment. Case-Laws Customs Thu, 02 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796237