https://www.taxtmi.com/caselaws?id=760593 Clause 3(ii) of the public notice was treated as a verification measure under the governing origin rules, requiring an importer to explain identical FOB values in the FTA-COO and third-country invoice at the self-assessed Bill of Entry stage. The Court held that this procedural requirement was aimed at checking compliance for preferential duty claims and did not deny the substantive benefit under the trade regime or render the notice ultra vires. It also held that a broad challenge to the notice could not secure a blanket direction for clearance of goods or automatic grant of notification benefit without transaction-specific examination of compliance. en-us Mon, 21 Oct 2024 00:00:00 +0530 Fri, 12 Sep 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760593 Clause 3(ii) of the public notice was treated as a verification measure under the governing origin rules, requiring an importer to explain identical FOB values in the FTA-COO and third-country invoice at the self-assessed Bill of Entry stage. The Court held that this procedural requirement was aimed at checking compliance for preferential duty claims and did not deny the substantive benefit under the trade regime or render the notice ultra vires. It also held that a broad challenge to the notice could not secure a blanket direction for clearance of goods or automatic grant of notification benefit without transaction-specific examination of compliance. Case-Laws Customs Mon, 21 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760593