https://www.taxtmi.com/caselaws?id=449589 The case involved M/s Kaira Ingredients Inc. challenging the denial of Customs Duty benefits under Notification No.46/2011-Cus and the imposition of penalties by the Additional Commissioner of Customs. The appellant's certificate of origin from Malaysia was rejected due to insufficient cost data, impacting their eligibility for duty benefits. Despite verification by Malaysian authorities, the burden of proof was placed on the appellant to provide cost data, which was not furnished due to privacy concerns. The Commissioner (Appeals) upheld the denial and penalties, but the judgment ultimately favored the appellant, allowing the appeal and granting relief. en-us Wed, 14 Feb 2024 00:00:00 +0530 Thu, 15 Feb 2024 07:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449589 The case involved M/s Kaira Ingredients Inc. challenging the denial of Customs Duty benefits under Notification No.46/2011-Cus and the imposition of penalties by the Additional Commissioner of Customs. The appellant's certificate of origin from Malaysia was rejected due to insufficient cost data, impacting their eligibility for duty benefits. Despite verification by Malaysian authorities, the burden of proof was placed on the appellant to provide cost data, which was not furnished due to privacy concerns. The Commissioner (Appeals) upheld the denial and penalties, but the judgment ultimately favored the appellant, allowing the appeal and granting relief. Case-Laws Customs Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449589