https://www.taxtmi.com/caselaws?id=790829 Writ petitions challenging customs show cause notices were treated as premature because a writ court will ordinarily not interfere at the notice stage when the statutory adjudicatory remedy remains available. The Court also found that territorial nexus existed in most petitions through import activity, the petitioners' location, or notice issuance, though one petition lacked such nexus. On the tariff issue, treaty-based origin verification under AIFTA was held to be facilitative rather than a mandatory precondition, and it did not curtail customs authorities' statutory power to scrutinise preferential duty claims, seek documents, and examine origin and regional value content under domestic law. en-us Tue, 28 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790829 Writ petitions challenging customs show cause notices were treated as premature because a writ court will ordinarily not interfere at the notice stage when the statutory adjudicatory remedy remains available. The Court also found that territorial nexus existed in most petitions through import activity, the petitioners' location, or notice issuance, though one petition lacked such nexus. On the tariff issue, treaty-based origin verification under AIFTA was held to be facilitative rather than a mandatory precondition, and it did not curtail customs authorities' statutory power to scrutinise preferential duty claims, seek documents, and examine origin and regional value content under domestic law. Case-Laws Customs Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790829