2025-VIL-630-BOM-CU
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CUSTOMS High Court Cases

Customs – Jurisdiction of Customs authorities, AIFTA, Customs Notification No. 46/2011, Regional Value Content (RVC), Certificate of Origin (COO) - Demand-cum-notices alleged that the petitioners had secured benefits under Customs Exemption Notification No. 46/2011 by misrepresenting that the Regional Value Content (RVC) of the imported Tin Ingots from Malaysia was more than 35% when it was not. The petitioners contended that the ASEAN-India Free Trade Agreement (AIFTA) dated August 30, 2009 governed the subject transactions, and therefore, the initiation of any adjudication proceedings under the Customs Act without observing the Dispute Resolution Mechanism prescribed in Article 24 of the AIFTA was without jurisdiction - Whether the Customs authorities had the jurisdiction to issue SCNs without first resorting to the dispute resolution mechanism under Article 24 of the AIFTA – HELD - The petitioners' contention about the enforceability of Article 24 of AIFTA, even though the petitioners were unable to show any statute or rules by which this treaty provision had been transformed into municipal law, is untenable. Unless a treaty provision is incorporated or transformed into municipal law, it cannot be directly enforced before a domestic Court. The Customs Tariff (DOGPTA) Rules, 2009, enacted to give effect to the AIFTA provisions, did not contain any reference to Article 24, and thus, the provisions of Article 24 could not be said to have formed part of the domestic or municipal laws - The Gujarat High Court in the Trafigura case had already addressed the issue of the invocability of Article 24 of AIFTA and had rejected the identical contention. The Court found no reason to adopt a view different from the one taken by the Gujarat High Court - The Section 28 of the Customs Act confers ample powers upon the Customs authorities to investigate and adjudicate upon violations due to misrepresentation, suppression, or fraud. Based on the material collected by the Customs authorities, the issuance of the show cause notices did not suffer from any legal or jurisdictional infirmity and the provisions of Article 24 of AIFTA did not deprive the Customs authorities of their powers or jurisdiction to issue such show cause notices - the jurisdiction of the Customs authorities to issue the impugned show cause notices is upheld – The writ petitions are dismissed
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