https://www.taxtmi.com/caselaws?id=449590 A duly issued and Government-verified certificate of origin supported the claim for preferential customs exemption, and the benefit could not be denied merely because the department could not obtain the supplier's internal cost data. Once the prescribed documents under the agreement and notification were produced, the evidentiary burden shifted to the department to rebut the claim with material evidence, which it did not do. The concessional duty claim was therefore upheld on the basis of the verified certificate-based entitlement. en-us Wed, 14 Feb 2024 00:00:00 +0530 Thu, 15 Feb 2024 07:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449590 A duly issued and Government-verified certificate of origin supported the claim for preferential customs exemption, and the benefit could not be denied merely because the department could not obtain the supplier's internal cost data. Once the prescribed documents under the agreement and notification were produced, the evidentiary burden shifted to the department to rebut the claim with material evidence, which it did not do. The concessional duty claim was therefore upheld on the basis of the verified certificate-based entitlement. Case-Laws Customs Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449590