Section 15(9) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(9)In the event of theft, loss or destruction of a certificate of origin, the exporter may apply in writing to the issuing authority which issued it for a certified true copy of the original and the triplicate, to be made on the basis of the export documents in his possession bearing the endorsement of the words "Certified True Copy", (in lieu of the original certificate) in box 4 of the certificate of origin and this copy shall bear the date of the original certificate of origin, and the certified true copy of a certificate of origin shall be issued not later than one year from the date of issuance of the original certificate of origin and on the condition that the exporter provides to the relevant issuing authority the quadruplicate.
