TMI Blog2024 (2) TMI 740X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - HON'BLE MEMBER ( TECHNICAL ) , MR. RAJU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. As per aforesaid Rules, in case goods are not wholly obtained or produced goods from Malaysia, the qualifying value content of the goods should not be less than 35% of the FOB value. Verification of qualifying value content was taken up for investigation by Directorate of Revenue Intelligence, New Delhi and it was noticed (as per the department) that the goods were derived from Cocoa beans of Ghana origin and the regional value addition would be of 3-7% against the minimum qualifying value addition of 35% of the FOB value. On taking up the matter with High Commission of Malaysia in Delhi it was informed that the 'Ministry of International Trade and Industry (MITI) Malaysia' had completed verification visit to both the factories ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untry of origin certificate provided by them. Based on such findings, the appeal was rejected by Commissioner (Appeals). Aggrieved by the order, the appellant has filed the present appeal. 4. The Learned Advocate in this regard, places reliance on the order of SYMPHONY INTERNATIONAL vs. C.C-Mundra vide Final Order No. A/10194/2024 dated 23.01.2024. It was the stated position that the only investigation which was got conducted in the matter pertained to verification through Malaysian authority which confirmed the genuineness of certificate. He also distinguished the decisions relied upon by the Commissioner (Appeals) and pleaded that rejection of certificate was improper. 5. Learned AR on the other hand seeks to justify the order on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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