https://www.taxtmi.com/caselaws?id=798076 Preferential tariff benefit under the AIFTA origin regime cannot be denied solely on delayed, partial or inadequately authenticated verification of Certificates of Origin. Rules 7(c) and 7(d) require timely return of the certificate, notice of grounds for non-acceptance, and detailed clarification from the issuing authority; alleged fraud does not displace those safeguards. Uncorroborated signature discrepancies, unavailable test reports, and unverifiable foreign material do not conclusively establish fraudulent origin declarations. Extended limitation for customs duty recovery requires credible proof of the importer's collusion, wilful misstatement or suppression. An importer is not liable for defects in a foreign-issued certificate without evidence of conscious knowledge, active involvement, or procurement of falsification. en-us Mon, 31 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798076 Preferential tariff benefit under the AIFTA origin regime cannot be denied solely on delayed, partial or inadequately authenticated verification of Certificates of Origin. Rules 7(c) and 7(d) require timely return of the certificate, notice of grounds for non-acceptance, and detailed clarification from the issuing authority; alleged fraud does not displace those safeguards. Uncorroborated signature discrepancies, unavailable test reports, and unverifiable foreign material do not conclusively establish fraudulent origin declarations. Extended limitation for customs duty recovery requires credible proof of the importer's collusion, wilful misstatement or suppression. An importer is not liable for defects in a foreign-issued certificate without evidence of conscious knowledge, active involvement, or procurement of falsification. Case-Laws Customs Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798076