https://www.taxtmi.com/caselaws?id=778932 Preferential import duty exemption under AIFTA depends on a valid and genuine certificate of origin strictly complying with the governing rules. Where the certificate omits the third-country supplier's name and supporting commercial documents do not match shipment and invoice details, the discrepancy goes to authenticity and is not a minor defect. In such circumstances, the importer cannot establish eligibility for preferential tariff treatment, and strict compliance with the documentary conditions remains mandatory. Correlation by quantity or vessel particulars alone is insufficient where the foundational certificate is not properly linked to the consignments. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 04 Jun 2026 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778932 Preferential import duty exemption under AIFTA depends on a valid and genuine certificate of origin strictly complying with the governing rules. Where the certificate omits the third-country supplier's name and supporting commercial documents do not match shipment and invoice details, the discrepancy goes to authenticity and is not a minor defect. In such circumstances, the importer cannot establish eligibility for preferential tariff treatment, and strict compliance with the documentary conditions remains mandatory. Correlation by quantity or vessel particulars alone is insufficient where the foundational certificate is not properly linked to the consignments. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778932