Customs Act Overrides Treaty Provisions in Absence of Domestic Law: Bombay HC

Purple Products Private Limited Vs Union of India (Bombay High Court) Introduction: The Bombay High Court addressed a significant question of law concerning the jurisdiction of customs authorities under the Customs Act, 1962, vis-à-vis the ASEAN-India Free Trade Agreement (AIFTA) of 2009. The petitioners challenged show-cause notices issued for alleged misrepresentation of Regional Value Content (RVC) in the import of tin ingots from Malaysia, arguing that the dispute resolution mechanism under Article 24 of AIFTA should preclude domestic adjudication. The court dismissed the petitions, givin...