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of Jurisdiction of Customs authorities - Claim of benefit of AIFTA - fraudulently obtaining Country of Origin certificate by the supplier - The suppression of facts is evident - When AIFTA Article 24 is not part of State law and Indian law making body has not recognised it for its implementation by excluding it from statutory law and rules, the proceedings taken out against the petitioner under the substantive provision of Customs Act, cannot become bad or stand illegal on their count. - HC
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