Third-party invoicing accepted for preferential origin certificates for wholly obtained goods, subject to verification and RBI rules. Third party commercial invoices may be accepted for Certificates of Origin under the Duty Free Tariff Preference Scheme where the originating criterion is wholly obtained, provided the invoice and Certificate of Origin correspond to the same goods, the goods satisfy applicable origin rules, customs officers carry out due diligence to verify authenticity and correctness of the claim, and existing Reserve Bank stipulations on third party invoicing continue to apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Third-party invoicing accepted for preferential origin certificates for wholly obtained goods, subject to verification and RBI rules.
Third party commercial invoices may be accepted for Certificates of Origin under the Duty Free Tariff Preference Scheme where the originating criterion is wholly obtained, provided the invoice and Certificate of Origin correspond to the same goods, the goods satisfy applicable origin rules, customs officers carry out due diligence to verify authenticity and correctness of the claim, and existing Reserve Bank stipulations on third party invoicing continue to apply.
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