9911796707
TMI Blog2024 (2) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... , Superintendent ( AR ) for the Respondent ORDER SOMESH ARORA M/s M.R. Scientific Suppliers, 49, Gali No.4, Ashok Vihar, Phase-III, Palam Vihar Road, Gurgaon-122 001 (hereinafter referred to as the appellant) had filed appeals against OIO No. MCH/DC/CKP/541/2019-20 dated 10.01.2020 issued by the Deputy Commissioner of Customs, Mundra Customs House, Mundra (hereinafter referred to as the adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts of the Republic of India and Malaysia) 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 depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FTA), however they showed their inability to provide the cost structure due to data privacy. 3. Department in the absence of cost data sought to reject the certificate of origin by issuing show cause notice which was confirmed by both the lower authorities by confirming the duty, interest and imposing penalty. Aggrieved by the impugned order of Commissioner (Appeals), appellant has filed the pres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... '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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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