https://www.taxtmi.com/caselaws?id=434481 Preferential customs exemption under Notification No. 46/2011-Cus could not be denied merely because the certificate of origin omitted the invoice number, where the record otherwise showed that the goods were wholly obtained in Indonesia and directly consigned to India. The certificate contained the ship name, sailing date, cargo quantity and origin details, and the direct-consignment requirement under Rule 8 was satisfied. Because invoice particulars were not expressly required by the notification or the rules, the omission was treated as an inadvertent defect that did not defeat the exemption claim. The impugned order was set aside and the appeal succeeded. en-us Mon, 20 Feb 2023 00:00:00 +0530 Sat, 25 Feb 2023 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434481 Preferential customs exemption under Notification No. 46/2011-Cus could not be denied merely because the certificate of origin omitted the invoice number, where the record otherwise showed that the goods were wholly obtained in Indonesia and directly consigned to India. The certificate contained the ship name, sailing date, cargo quantity and origin details, and the direct-consignment requirement under Rule 8 was satisfied. Because invoice particulars were not expressly required by the notification or the rules, the omission was treated as an inadvertent defect that did not defeat the exemption claim. The impugned order was set aside and the appeal succeeded. Case-Laws Customs Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434481