https://www.taxtmi.com/caselaws?id=750942 Preferential exemption under Notification No. 46/2011-Cus could not be denied merely because the customs department oubted the genuineness of certificates of origin issued by the Malaysian competent authority. The AIFTA Rules required origin to be tested against the prescribed criteria, but the department had to first verify the certificates through the proper foreign authority mechanism before discarding them. As verification was not obtained, the certificates could not be rejected on suspicion alone, and the burden to disprove their genuineness was not discharged. The impugned orders were set aside and the disputes remanded for fresh adjudication after proper verification. en-us Mon, 01 Apr 2024 00:00:00 +0530 Tue, 22 Oct 2024 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750942 Preferential exemption under Notification No. 46/2011-Cus could not be denied merely because the customs department oubted the genuineness of certificates of origin issued by the Malaysian competent authority. The AIFTA Rules required origin to be tested against the prescribed criteria, but the department had to first verify the certificates through the proper foreign authority mechanism before discarding them. As verification was not obtained, the certificates could not be rejected on suspicion alone, and the burden to disprove their genuineness was not discharged. The impugned orders were set aside and the disputes remanded for fresh adjudication after proper verification. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750942