Section 16 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2008
16. In cases where the Certificate of Origin is rejected by the Custom authorities in India, the original Certificate of Origin shall be returned to the issuing Authority within a reasonable period but not exceeding two (2) months. The grounds for denial of preferential tariff treatment shall be duly notified to the importer and the Issuing Authority.
