Import of foods of Malaysian origin - Benefit of Exemption under...

Import of foods of Malaysian origin - Benefit of Exemption under Preferential Trade Agreement - failure to prove the condition of qualifying value content of the goods should not be less than 35% of the FOB value - cost structure on the basis of data privacy was not provided - onus of prove shifts to Department (shifting burden) - The Tribunal held that the burden of proof was unfairly placed on the appellant despite documentary evidence and government-to-government verification. - Failure of Indian authorities to get more detailed verification or underlying cost data from the Malaysian Government authorities cannot be held against the appellant. - Benefit of concessional rate of Customs Duty allowed.