Section 17(1) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(1)Except for the certificate of origin issued retrospectively, the original certificate of origin shall be submitted to the customs authority in India at the time of lodging the import declaration for the product for which preferential tariff is claimed:Provided that a claim for preferential treatment made on the basis of a certificate of origin issued retrospectively shall be granted subject to and in accordance with the law for the time being in force in India.
