AIFTA origin proof and third-country invoicing can still sustain customs exemption when goods are clearly traceable.

AIFTA certificates may support exemption under Notification No. 46/2011-Cus. even where commercial invoices are issued through third-country entities, provided the goods satisfy the rules of origin and the prescribed documentation is available. The relevant procedure required a through bill of lading, a certificate of origin, and a copy of the original commercial invoice, while Article 22 recognised third-country invoicing for qualifying goods. On the stated facts, the shipping documents, invoice trail, markings, quantity, vessel details, and consignee particulars consistently linked the imported teak logs to the same consignments from the originating country, so the exemption claim could not be denied.

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Issues: Whether AIFTA certificates could be accepted for claiming exemption under Notification No. 46/2011-Cus. when the commercial invoices were issued through third-country entities, and whether the imported teak logs could be correlated with the certificates.

Analysis: The relevant AIFTA procedure required a through bill of lading, a certificate of origin, and a copy of the original commercial invoice, while Article 22 expressly recognised third-country invoicing where the goods satisfied the rules of origin. On the facts, the shipping documents, invoice trail, markings, quantity, vessel details, and consignee particulars consistently matched the same consignments from the originating country to the appellant. The linkage between the imported goods and the AIFTA certificates was therefore established, and third-country invoicing did not defeat the exemption claim.

Conclusion: The AIFTA certificates were valid for the subject goods, and the denial of exemption under Notification No. 46/2011-Cus. was unsustainable.

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