https://www.taxtmi.com/caselaws?id=798454 Section 149 of the Customs Act must be read harmoniously with the India-Japan CEPA origin rules when an importer seeks preferential duty after clearance. Appendix-A to Annexure-2 permits an importer lacking a Certificate of Origin at importation to seek refund of excess duty by later producing a certificate issued under the prescribed procedure. A valid retrospectively issued Certificate of Origin supports amendment and reassessment of Bills of Entry for preferential tariff treatment under Notification No. 34/2018-Customs. The certificate must therefore be considered by the adjudicating authority in reassessing the duty claim. en-us Tue, 06 Jan 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798454 Section 149 of the Customs Act must be read harmoniously with the India-Japan CEPA origin rules when an importer seeks preferential duty after clearance. Appendix-A to Annexure-2 permits an importer lacking a Certificate of Origin at importation to seek refund of excess duty by later producing a certificate issued under the prescribed procedure. A valid retrospectively issued Certificate of Origin supports amendment and reassessment of Bills of Entry for preferential tariff treatment under Notification No. 34/2018-Customs. The certificate must therefore be considered by the adjudicating authority in reassessing the duty claim. Case-Laws Customs Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798454