ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 20.06.2025
CESTAT Mumbai Upheld Third-Party Invoicing Under ISFTA
Background of the Case
Ansell India Protective Products Pvt. Ltd., Navi Mumbai, imported Latex Rubber Surgical Gloves from Sri Lanka under the India-Sri Lanka Free Trade Agreement (ISFTA) and claimed concessional duty under Notification No. 26/2000-Customs read with Notification No. 19/2000-Customs (N.T.), supported by a valid Certificate of Origin (COO).
However, the Department denied the benefit, objecting to the βthird-country invoicingβ arrangement, as the commercial invoice was issued by Ansell Global Center (Malaysia), although the goods originated from Sri Lanka.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Mumbai
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