https://www.taxtmi.com/caselaws?id=268417 Contemporaneous certificates of origin, including those issued by the manufacturer in Burma and the Singapore Indian Chamber of Commerce, were treated as sufficient to establish Burmese origin where the documents also showed transshipment through Singapore and the vessel particulars could be reconciled from the bill of lading. The notification did not require a certificate from any designated authority, so the exemption benefit was available. On valuation, the bill of lading showing freight prepaid, read with the invoice and other records, supported CIF terms and the declared value; technical discrepancies did not displace the documentary chain, and the duty challenge failed. en-us Mon, 07 Sep 2015 00:00:00 +0530 Wed, 24 Feb 2016 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268417 Contemporaneous certificates of origin, including those issued by the manufacturer in Burma and the Singapore Indian Chamber of Commerce, were treated as sufficient to establish Burmese origin where the documents also showed transshipment through Singapore and the vessel particulars could be reconciled from the bill of lading. The notification did not require a certificate from any designated authority, so the exemption benefit was available. On valuation, the bill of lading showing freight prepaid, read with the invoice and other records, supported CIF terms and the declared value; technical discrepancies did not displace the documentary chain, and the duty challenge failed. Case-Laws Customs Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268417