TITLE	Supreme Court Decision 2016Du45813 Decided January 17, 2019 ¡¼Revocation of Disposition Imposing Customs Tax, etc.¡½ [full Text]
Summary
In a case where there is difficulty in the submission of evidentiary documents as stipulated in Article 8(3) of the Regulation on the Rules of Origin for the Asia-Pacific Trade Agreement, whether other credible documents may be submitted in lieu of the evidentiary documents (affirmative), and whether the application of a conventional tariff can be denied by concluding that the requirements for direct consignment under the Asia-Pacific Trade Agreement, the amendment to the First Agreement on Trade Negotiations among Developing Member Countries of the Economic and Social Commission for Asia and the Pacific (Bangkok Agreement), are not satisfied, on the ground that ¡°a through bill of lading (B/L)¡± issued from the exporting Participating State, as prescribed in Article 8(3)1 of the foregoing Regulation, was not submitted (negative)

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