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2024 (2) TMI 740 - CESTAT AHMEDABADImport of foods of Malaysian origin - Benefit of Notification No.46/2011-Cus and 53/2011-Cus - failure to prove the condition of qualifying value content of the goods should not be less than 35% of the FOB value - cost structure on the basis of data privacy was not provided - onus of prove shifts to Department (shifting burden) - HELD THAT:- In the instant case, the certificate was duly got verified through the Government to Government process and Malaysian authorities have not doubted the issuance of genuine certificate of origin nor its contents. However, the department in the absence of cost data has placed the whole burden of proof on the appellants, despite documentary evidence coming to the fore by way of certificate of origin and same getting verified from Malaysian authorities - Failure of Indian authorities to get more detailed verification or underlying cost data from the Malaysian Government authorities cannot be held against the appellant, who discharged their burden to claim benefit by producing the relevant prescribed document under the agreement and the Customs notification. On production of such evidence, it was for the department to discharge the burden as shifted on it. Appeal allowed.
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