https://www.taxtmi.com/caselaws?id=797448 Preferential customs-duty benefits require Customs to follow the prescribed verification process before rejecting a Certificate of Origin. Where Customs doubts a certificate, it must communicate the grounds to the issuing authority and obtain clarification through specific, time-bound verification. General communications concerning other certificates or importers do not establish that an importer's certificate is non-authentic. Documentary certificates cannot be displaced by assumptions about a supplier's business profile, unverified electronic communications, or third-party statements. Retracted and uncorroborated statements, particularly where not tested through examination and cross-examination, cannot substitute for verification. Failure to undertake certificate-specific verification renders denial of preferential duty and consequential recovery, confiscation, fine and penalties unsustainable. en-us Mon, 17 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797448 Preferential customs-duty benefits require Customs to follow the prescribed verification process before rejecting a Certificate of Origin. Where Customs doubts a certificate, it must communicate the grounds to the issuing authority and obtain clarification through specific, time-bound verification. General communications concerning other certificates or importers do not establish that an importer's certificate is non-authentic. Documentary certificates cannot be displaced by assumptions about a supplier's business profile, unverified electronic communications, or third-party statements. Retracted and uncorroborated statements, particularly where not tested through examination and cross-examination, cannot substitute for verification. Failure to undertake certificate-specific verification renders denial of preferential duty and consequential recovery, confiscation, fine and penalties unsustainable. Case-Laws Customs Mon, 17 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797448