https://www.taxtmi.com/caselaws?id=778932 HC held that entitlement to exemption under N/N.46/2011-Cus. requires a valid certificate of origin compliant with AIFTA Rules, and the importer bears the burden of proof. The certificates produced were invalid due to mismatches (shipment departed 31.03.2014 while invoices were dated 23.05.2014) and incorrect third-country particulars, undermining authenticity. The Tribunal erred in granting exemption based on quantity and vessel details alone. The HC set aside the CESTAT order, confirmed the original authority and Commissioner (Appeals) decisions denying exemption, and allowed the appeal. en-us Mon, 22 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778932 HC held that entitlement to exemption under N/N.46/2011-Cus. requires a valid certificate of origin compliant with AIFTA Rules, and the importer bears the burden of proof. The certificates produced were invalid due to mismatches (shipment departed 31.03.2014 while invoices were dated 23.05.2014) and incorrect third-country particulars, undermining authenticity. The Tribunal erred in granting exemption based on quantity and vessel details alone. The HC set aside the CESTAT order, confirmed the original authority and Commissioner (Appeals) decisions denying exemption, and allowed the appeal. Case-Laws Customs Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778932