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ARTICLE · 13 MARCH 2026

Verification First, SCN Later: Re Centring FTA Origin Checks

Lakshmikumaran & Sridharan
Lakshmikumaran & Sridharan
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Lakshmikumaran & Sridharan

Lakshmikumaran & Sridharan

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Indian Customs authorities are increasingly issuing show cause notices (‘SCNs') directly to the importers, disputing preferential duty claims under Free/Preferential Trade Agreements...

IndiaInternational Law

Abstract

Indian Customs authorities are increasingly issuing show cause notices ('SCNs') directly to the importers, disputing preferential duty claims under Free/Preferential Trade Agreements ('FTAs'), even when Certificates of Origin ('COOs') have been issued by the designated authority of the exporting country. Recent High Court interventions reaffirm a simple proposition: once a COO exists, the importing administration must first invoke the verification architecture embedded in the FTA (and mirrored in Section 28DA of the Customs Act, 1962 and CAROTAR, 2020) before proceeding against the importer. This article surveys the treaty text, the domestic legal framework, and the emerging case law, and argues for rigorous adherence to the verification‑first sequence. 

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