TITLE	Supreme Court Decision 2016Du50488 Decided January 31, 2019¡¼Revocation of Customs Duty Assessment, etc.¡½ [full Text]
Summary
In cases where there exist circumstances in which it is either impossible or difficult to submit supporting documents as prescribed by Article 8(3) of the Rules on the Criteria for Origin Confirmation, etc. under the Asia-Pacific Trade Agreement, whether submission of other reliable documents may be deemed as substitutable (affirmative), and whether the conventional tariff pursuant to the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific (Bangkok Agreement) may be deemed inapplicable by readily concluding that the requirements for direct consignment of said Agreement are not satisfied solely on the basis that ¡°a through bill of lading (B/L) issued in the exporting participating State¡± under Subparag. 1 of the foregoing Article was not submitted (negative)

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