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2024 (2) TMI 741 - CESTAT AHMEDABADGoods imported from Malaysian origin - benefit of N/N. 46/2011-Cus dated 01.06.2011, as amended - onus to prove on Department (shifting burden) - Department in the absence of cost data sought to reject the certificate of origin by issuing show cause notice - 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 getting verified by the Malaysian authority. It is clear the cost data of Malaysian manufacturer having been provided or having been denied is a matter between Government to Government (G to G) and cannot be held against the appellants. 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 the burden to claim benefit by providing the relevant prescribed document under the agreement and the Customs notification. On production of such evidence, it was for the department to discharge the onus as shifted upon it. Appeal allowed.
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