Supreme Court dismissed customs company's appeal regarding duty preferences and burden of proof failure.

The Supreme Court dismissed the customs company's extraordinary revision appeal against a customs authority decision imposing duties on bananas. The company argued that the lower court failed to consider evidence of direct importation and shifted the burden of proof incorrectly. The court ruled that the appellant failed to provide specific documents proving direct purchase from Ecuador and regularized payment, thereby failing to meet the statutory burden of proof required for duty preferences.