Preferential tariff relief denied under N/N.46/2011-Cus due to invalid AIFTA certificate and importer's evidentiary burden

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....The HC allowed the revenue's appeal, set aside the CESTAT order and upheld the orders of the adjudicating authority and Commissioner (Appeals), denying preferential tariff relief. The court held that entitlement under N/N.46/2011-Cus. requires a valid certificate of origin conforming to AIFTA Rules and that the importer bears the evidentiary burden. The AIFTA certificates were held unreliable: shipping records showed departure on 31.03.2014 while the invoices were dated 23.05.2014, and the certificate misidentified the third-party supplier, demonstrating material discrepancies that undermined authenticity. Tallying of quantities and vessel particulars could not substitute for a bona fide certificate; exemption therefore could not be granted.....