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The primary issue was whether importers claiming exemption under Notifications 85/2004 and 101/2004 (COO/Early Harvest) met the burden of proof for local value addition in gold jewellery; the Tribunal held that, consistent with precedent and Section 123 CA, 1962, the onus shifts to the importer to substantiate entitlement and adverse inferences may follow if evidence is lacking - outcome: importer bears burden. A related issue was breach of natural justice from withheld foreign-authority communications and documents; because this defect is curable, the matter is remanded for de novo adjudication after producing the cited documents and any response from the designated Thai authority - remand ordered. - CESTAT
The primary issue was whether importers claiming exemption under Notifications 85/2004 and 101/2004 (COO/Early Harvest) met the burden of proof for local value addition in gold jewellery; the Tribunal held that, consistent with precedent and Section 123 CA, 1962, the onus shifts to the importer to substantiate entitlement and adverse inferences may follow if evidence is lacking - outcome: importer bears burden. A related issue was breach of natural justice from withheld foreign-authority communications and documents; because this defect is curable, the matter is remanded for de novo adjudication after producing the cited documents and any response from the designated Thai authority - remand ordered. - CESTAT
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