CAAR Denies APTA Benefit Due to Absence of Third-Party Invoicing Provision

In re Jparks India Private Limited (CAAR Mumbai) The Authority for Advance Rulings, Customs (CAAR), Mumbai examined whether preferential customs duty benefits under the Asia-Pacific Trade Agreement (APTA) could be claimed in cases involving third-party invoicing, with reference to Notification No. 50/2018-Customs dated 30 June 2018 and the Rules of Origin notified under Notification No. 94/2006-Customs (N.T.). The applicant sought advance rulings on multiple questions, primarily whether third-party invoicing is permissible under APTA and, if so, whether preferential duty benefits could still b...