Department bears burden of Verifying benefit eligibility for notified imported Goods

Priyanka Enterprises Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Bench Burden of verifying eligibility of benefit under a notification claimed by the importer on the imported goods is on the department.  Finally assessed bill of entry cannot be reopened without giving the importer the grounds for such reopening  the burden of verifying eligibility of benefit under a notification as claimed by the importer is on the department The Importer filed a bill of entry dated 3/10/2017 for clearance of goods declared as, “GSL Artemia Brine Shrimp Foods” and also sought to avail b...