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2018 (3) TMI 124 - AT - CustomsBenefit of N/N. 46/2011-Cus. - rejection of benefit on the grounds that the goods had been exported by M/s. Panasia International Limited, Dubai under Invoice Nos. 0361/13-14, 0362/13-14, 0392/13-14 all dated 31.3.2014, who however are in no way connected with the AIFTA certificates - Whether the AIFTA certificates produced by the appellant can be accepted for the purpose of availing duty exemption benefits under N/N. 46/2011, when the related commercial invoices have not been issued from the originating country but have been issued from third parties? Held that: - the appellants have adduced sufficient proof to establish that the impugned goods, though invoiced by Panasia International, UAE, to the appellant, are of very same ones which have been originally invoiced by Myanmar Timber Enterprises, Myanmar to Concorde Commodities, Singapore and then to M/s. Panasia Agro India Limited. The appellants have been also able to sufficiently establish the seminal connection and linkage with the imported goods invoiced at M/s. Panasia International Limited, Dubai and the AIFTA certificates submitted by them - the AIFTA certificates very much covers the impugned goods which have been imported by the appellant - appeal allowed - decided in favor of appellant.
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