Concessional customs duty requires genuine origin certificates and prima facie proof of eligibility; unsupported hardship does not justify full waiver.

In a claim for concessional customs duty based on a country of origin certificate, the importer must prima facie establish eligibility through genuine and properly authenticated documents. The certificates produced were found prima facie unsigned by the authorised foreign official, so the importer failed to show entitlement to the exemption, and prior case law cited was treated as inapplicable to preferential duty under the notification. The plea for full waiver of pre-deposit also failed because alleged financial hardship was not supported by evidence. Waiver of the entire pre-deposit was declined, and deposit of 50% of the duty amount was directed, with balance waiver subject to compliance.

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Issues: Whether waiver of pre-deposit could be granted in respect of duty and penalty arising from import against a concessional customs notification on the strength of Country of Origin Certificates found prima facie to be unsigned by the authorised foreign official.

Analysis: The concession under the notification was available only on production of a valid certificate of origin evidencing SAARC origin. On the record, the certificates produced were not signed by the authorised officials of the Bangladesh Government, and the importer therefore failed to establish prima facie entitlement to the exemption. The importer bears the burden of proving eligibility to concessional duty, and it is also responsible for producing genuine documents for assessment. The cited decisions were held to be of no assistance in a case concerning preferential duty under the relevant notification. The plea of financial hardship was not supported by documentary evidence.

Conclusion: Waiver of the entire pre-deposit was declined, and the appellant was directed to deposit 50% of the duty amount within the stipulated time, with waiver of the balance subject to compliance.

Ratio Decidendi: In a claim for concessional customs duty based on a country of origin certificate, the importer must prima facie prove eligibility through genuine and properly authenticated documents, and unsupported financial hardship does not justify full waiver of pre-deposit.

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