https://www.taxtmi.com/caselaws?id=446021 A substantive customs exemption under Notification No. 46/2011-CUS could not be denied where the certificate of origin contained the import invoice number and the split into five smaller consignments explained the use of suffixes A to E. The omission of split markings in the certificate was treated as a procedural or clerical lapse, since the essential origin and transaction particulars otherwise matched and no prejudice was shown. On that basis, the preferential benefit was held to remain available and rejection of the exemption claim was unsustainable. en-us Tue, 07 Nov 2023 00:00:00 +0530 Fri, 24 Nov 2023 07:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446021 A substantive customs exemption under Notification No. 46/2011-CUS could not be denied where the certificate of origin contained the import invoice number and the split into five smaller consignments explained the use of suffixes A to E. The omission of split markings in the certificate was treated as a procedural or clerical lapse, since the essential origin and transaction particulars otherwise matched and no prejudice was shown. On that basis, the preferential benefit was held to remain available and rejection of the exemption claim was unsustainable. Case-Laws Customs Tue, 07 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446021