Benefit of exemption notification no. 99/2011-Cus available on the basis of transhipment permit

Zubair Hashmi Trading Vs Principal Commissioner of Customs (CESTAT Delhi)

CESTAT New Delhi held that Goods Declaration GD-1 (Transhipment Permit) is a sufficient document to establish the origin of the goods imported from Afghanistan. Accordingly, the benefit of the exemption Notification No. 99/2011-Cus

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