https://www.taxtmi.com/caselaws?id=781895 Concessional customs duty under the India-Sri Lanka Free Trade Agreement cannot be denied merely because the Certificate of Origin does not separately mention third-country or third-party invoicing, where the governing Rules of Origin require a valid certificate from the designated authority and impose no such specific disclosure requirement. The note explains that, if the goods are otherwise shown to satisfy the origin conditions and the certificate is genuine, the absence of an invoice endorsement is a hyper-technical objection and does not defeat the preferential benefit. CBIC guidance and the scheme of the notification support this reading. en-us Wed, 18 Jun 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:32:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781895 Concessional customs duty under the India-Sri Lanka Free Trade Agreement cannot be denied merely because the Certificate of Origin does not separately mention third-country or third-party invoicing, where the governing Rules of Origin require a valid certificate from the designated authority and impose no such specific disclosure requirement. The note explains that, if the goods are otherwise shown to satisfy the origin conditions and the certificate is genuine, the absence of an invoice endorsement is a hyper-technical objection and does not defeat the preferential benefit. CBIC guidance and the scheme of the notification support this reading. Case-Laws Customs Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781895