Customs Authorities Empowered to Issue Show Cause Notices for Import Value Misrepresentation Under Section 28

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....HC held that customs authorities possess jurisdiction to issue show cause notices under Section 28 of Customs Act, 1962 regarding misrepresentation of Regional Value Content in imported tin ingots. The court rejected petitioners' argument about Article 24 of ASEAN-India Free Trade Agreement (AIFTA), emphasizing that international treaty provisions require formal transformation into domestic law to be invocable. Without statutory incorporation, specialized dispute resolution mechanisms cannot preclude domestic legal proceedings. The court affirmed the principle that treaty norms must be explicitly adopted into municipal legal framework to gain justiciability. Consequently, the petition challenging customs authorities' jurisdiction was dismissed.....