Section 14(2) in The Customs Tariff (Determination of Origin of Goods under the Preferential Trade Agreement between the Governments of the Republic of India and the Republic of Korea) Rules, 2009
(2)Notwithstanding anything contained in sub-rule (1), a good of which transport involves transit through one or more intermediate third countries, other than the territories of the exporting State party and the importing State party, shall be considered to be consigned directly:Provided that,-(a)the goods have not entered into trade or consumption there;(b)the goods have not undergone any operation there other than unloading and reloading or any operation required to keep it in good condition; and,(c)the goods have remained under the control of the customs authority in the country of transit.
