Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]

Sale invoice issued by a company located in a third country allowable to customs duty benefit
By Shabna Rahim - On December 9, 2023 11:30 am - 2 mins read
Sale invoice -Company located- Third Country - AIFTA exporter-CESTAT - Customs Duty -TAXSCAN

The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sale invoice can be either issued by a company located in a third country or an ASEAN India Free Trade Agreement (AIFTA) exporter.  TCP Limited, the appellant assessee was importing SteamingNon-Coking Coal and filed two Bills of Entry for…

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