https://www.taxtmi.com/caselaws?id=356421 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. en-us Mon, 19 Feb 2018 00:00:00 +0530 Wed, 14 Nov 2018 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356421 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. Case-Laws Customs Mon, 19 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356421