https://www.taxtmi.com/caselaws?id=445639 CESTAT Chennai allowed the appeal regarding rejection of Preferential Trade Agreement benefits for imported steaming non-coking coal. The tribunal held that third-party country invoicing is permitted under the agreement, making the first ground for rejection invalid. Minor discrepancies in invoice numbers between the Country of Origin Certificate and Dubai supplier's invoice were explained as splitting invoices for convenience and quantity purposes, which do not affect PTA benefits. The impugned order rejecting concessional duty rates was set aside as unjustified. en-us Thu, 09 Nov 2023 00:00:00 +0530 Thu, 16 Nov 2023 08:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445639 CESTAT Chennai allowed the appeal regarding rejection of Preferential Trade Agreement benefits for imported steaming non-coking coal. The tribunal held that third-party country invoicing is permitted under the agreement, making the first ground for rejection invalid. Minor discrepancies in invoice numbers between the Country of Origin Certificate and Dubai supplier's invoice were explained as splitting invoices for convenience and quantity purposes, which do not affect PTA benefits. The impugned order rejecting concessional duty rates was set aside as unjustified. Case-Laws Customs Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445639