https://www.taxtmi.com/caselaws?id=446512 The Gujarat HC dismissed petitions challenging customs authorities' jurisdiction in proceedings for wrongful availment of AIFTA duty exemption benefits. Petitioners fraudulently obtained Country of Origin certificates and made incorrect declarations under Section 46(4) of Customs Act, 1962, leading to recovery of differential duty with interest and penalty. The court held that AIFTA Article 24 consultation mechanism was not part of Indian law and could not override substantive customs provisions. Suppression of facts regarding Regional Value Content (RVC) details was established, attracting Section 28(4) provisions. The court upheld that procedural non-compliance cannot vitiate legally permissible actions under substantive law, affirming customs authorities had proper jurisdiction. en-us Fri, 05 May 2023 00:00:00 +0530 Wed, 06 Dec 2023 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446512 The Gujarat HC dismissed petitions challenging customs authorities' jurisdiction in proceedings for wrongful availment of AIFTA duty exemption benefits. Petitioners fraudulently obtained Country of Origin certificates and made incorrect declarations under Section 46(4) of Customs Act, 1962, leading to recovery of differential duty with interest and penalty. The court held that AIFTA Article 24 consultation mechanism was not part of Indian law and could not override substantive customs provisions. Suppression of facts regarding Regional Value Content (RVC) details was established, attracting Section 28(4) provisions. The court upheld that procedural non-compliance cannot vitiate legally permissible actions under substantive law, affirming customs authorities had proper jurisdiction. Case-Laws Customs Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446512