Rule 21 - Denial of preferential tariff treatment - Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015

21. Denial of preferential tariff treatment. - (1) Except as otherwise provided in these rules, claim for preferential tariff treatment may be denied when,- (a) the product does not meet the requirements of these rules; (b) the exporter, producer or importer of the product fail to demonstrate compliance with the requirements under these rules; (c) the exporter, producer or importer of the product deny access to the relevant records or documentation; (d) the issuing authority of the beneficiary country fails to provide the information in pursuance to a written request for verification; (e) the consent to a request for verification visit is not received from the issuing authority or the exporter or producer in the beneficiary country; and (f) the information provided by the issuing authority or exporter or producer in the beneficiary country is not sufficient to prove that the product qualifies as an originating product of the beneficiary country. (2) In cases where the certificate of origin is rejected by the customs authority in India, the original certificate of origin shall be returned to the issuing authority within a reasonable period but not exceeding two months from the date of such rejection: Provided that the grounds for denial of preferential tariff treatment shall be communicated to the importer and the issuing authority.