Section 14(c) in The Customs Tariff [Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of Member States of the Association of Southeast Asian Nations (ASEAN) and the Republic of India] Rules, 2009
(c)where the AIFTA Certificate of Origin is submitted to the relevant Customs Authority of the importing party after the expiration of its validity period, such AIFTA Certificate of Origin shall be accepted, if failure to observe the time limit was as a result of force majeure or any other cause beyond the control of the exported; and
