https://www.taxtmi.com/caselaws?id=445639 Preferential tariff benefit under the AIFTA origin rules cannot be denied merely because the sales invoice was issued through a third-country supplier, where the goods otherwise satisfy the prescribed origin conditions. The rules permit acceptance of an AIFTA Certificate of Origin even when invoicing is done by a company in a third country or by an AIFTA exporter for that company's account. A minor discrepancy in invoice particulars, such as a difference in invoice numbers caused by split invoicing, does not defeat concessional duty benefit if the goods and their Indonesian origin remain established. The operative principle is that clerical irregularities cannot override substantive proof of origin. 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 Preferential tariff benefit under the AIFTA origin rules cannot be denied merely because the sales invoice was issued through a third-country supplier, where the goods otherwise satisfy the prescribed origin conditions. The rules permit acceptance of an AIFTA Certificate of Origin even when invoicing is done by a company in a third country or by an AIFTA exporter for that company's account. A minor discrepancy in invoice particulars, such as a difference in invoice numbers caused by split invoicing, does not defeat concessional duty benefit if the goods and their Indonesian origin remain established. The operative principle is that clerical irregularities cannot override substantive proof of origin. Case-Laws Customs Thu, 09 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445639