https://www.taxtmi.com/caselaws?id=795226 An apparent mismatch between the invoice number in a certificate of origin and the invoice submitted for import can provide sufficient jurisdictional facts to issue a show-cause notice denying preferential customs-duty exemption. Referral of the certificate for CID investigation does not eliminate that discrepancy. Authorities addressing undisclosed or incomplete overseas enquiries do not apply where the notice identifies the precise factual anomaly on which it relies. The importer's explanation requires factual examination by the competent customs authority in the first instance, rather than pre-notice intervention. en-us Fri, 03 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795226 An apparent mismatch between the invoice number in a certificate of origin and the invoice submitted for import can provide sufficient jurisdictional facts to issue a show-cause notice denying preferential customs-duty exemption. Referral of the certificate for CID investigation does not eliminate that discrepancy. Authorities addressing undisclosed or incomplete overseas enquiries do not apply where the notice identifies the precise factual anomaly on which it relies. The importer's explanation requires factual examination by the competent customs authority in the first instance, rather than pre-notice intervention. Case-Laws GST Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795226