https://www.taxtmi.com/caselaws?id=781895 Concessional basic customs duty under the ISFTA framework cannot be denied solely because a valid Certificate of Origin lacks separate particulars of third-country or third-party invoicing. The applicable preferential notification and Rules of Origin require proof that goods originate in Sri Lanka through a certificate issued by the designated authority, but do not prescribe a distinct invoicing endorsement. Where origin is otherwise established and the certificate's issuing authority is not disputed, invoice origin does not independently determine origin status. The exemption benefit is therefore admissible despite third-party invoicing. 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 basic customs duty under the ISFTA framework cannot be denied solely because a valid Certificate of Origin lacks separate particulars of third-country or third-party invoicing. The applicable preferential notification and Rules of Origin require proof that goods originate in Sri Lanka through a certificate issued by the designated authority, but do not prescribe a distinct invoicing endorsement. Where origin is otherwise established and the certificate's issuing authority is not disputed, invoice origin does not independently determine origin status. The exemption benefit is therefore admissible despite third-party invoicing. Case-Laws Customs Wed, 18 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781895