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 dated 9.11.2011. Facts- M/s Zubair Hashmi Trading filed this appeal to assail Order in Original dated 26.05.2022 passed by the Principal Commissioner of Customs (Preventive) New Delhi deciding the Show Cause Notice dated 18.04.2022 issued to the appellant whereby the benefit of the exemption N...