Section 14(1) in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015
(1)The issuing authorities shall, to the best of their competence and ability, carry out proper examination upon each application for a certificate of origin to ensure -(a)that the application for the certificate of origin is duly completed and signed by the exporter or producer or its authorised signatory;(b)to carry out such reasonable checks as to determine whether a product qualifies as an originating product in accordance with these rules;(c)that the other statements in the application for certificate of origin correspond to the supporting documentary evidence submitted.
