https://www.taxtmi.com/caselaws?id=798186 Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State dispute-resolution mechanism, does not displace Customs Authorities' statutory jurisdiction because it was not incorporated into Indian municipal law. The Rules of Origin, 2009 implement preferential-origin criteria but do not incorporate that treaty mechanism. Sections 28 and 46 of the Customs Act, 1962 independently permit recovery of duty short-levied or short-paid where import declarations or supporting origin documents suppress material facts. Section 28DA adds a verification mechanism for preferential-origin claims without creating or limiting the existing recovery power. Challenges to duty quantification, confiscation and penalties remain subject to statutory appellate review. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798186 Article 24 of the ASEAN-India Free Trade Area, which provides an inter-State dispute-resolution mechanism, does not displace Customs Authorities' statutory jurisdiction because it was not incorporated into Indian municipal law. The Rules of Origin, 2009 implement preferential-origin criteria but do not incorporate that treaty mechanism. Sections 28 and 46 of the Customs Act, 1962 independently permit recovery of duty short-levied or short-paid where import declarations or supporting origin documents suppress material facts. Section 28DA adds a verification mechanism for preferential-origin claims without creating or limiting the existing recovery power. Challenges to duty quantification, confiscation and penalties remain subject to statutory appellate review. Case-Laws Customs Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798186