Section 18 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
18. Discrepancies in certificate of origin.
- Minor discrepancies between the certificate of origin and the documents submitted to the customs authority at the port of importation for the purpose of carrying out the formalities for importing the products shall not ipso facto invalidate the certificate of origin:Provided that, such certificate of origin corresponds to the products under importation.
