https://www.taxtmi.com/caselaws?id=750942 CESTAT Ahmedabad allowed appeals challenging denial of concessional customs duty under N/N. 46/2011-Cus for Malaysian origin goods. Revenue denied benefit based on DRI intelligence suggesting misstated Regional Value Content and questioned authenticity of country of origin certificates issued by Malaysian suppliers. CESTAT held that without verification from Malaysian Government regarding certificate authenticity, the certificates cannot be discarded and benefit cannot be denied. Department failed to discharge burden of verifying certificate genuineness from concerned authorities. Matter remanded to adjudicating authority for fresh orders within six months after obtaining verification from Malaysian Government. 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 CESTAT Ahmedabad allowed appeals challenging denial of concessional customs duty under N/N. 46/2011-Cus for Malaysian origin goods. Revenue denied benefit based on DRI intelligence suggesting misstated Regional Value Content and questioned authenticity of country of origin certificates issued by Malaysian suppliers. CESTAT held that without verification from Malaysian Government regarding certificate authenticity, the certificates cannot be discarded and benefit cannot be denied. Department failed to discharge burden of verifying certificate genuineness from concerned authorities. Matter remanded to adjudicating authority for fresh orders within six months after obtaining verification from Malaysian Government. Case-Laws Customs Mon, 01 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750942