9911796707
TMI Blog2024 (2) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 depar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laysia) Rules, 2011. 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 that (as per the department) 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and assumption . 5. Learned AR on the other hand relied upon the order of the lower authority to justify the department s stand. 6. Considered. We find 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
