Treaty Provisions, not transformed into National Law [Customs Act], cannot deprive the Department of its power to issue SCN.
The Petitioner was engaged in importing tin and lead ingots from Malaysia and claimed preferential customs duty benefits under Customs Notification No. 46/2011, based on Certificates of Origin (COO) issued by the Malaysian Authorities, which in turn certified the Regional Value Content (RVC) exceeding the required threshold of 35% under the ASEAN-India Free Trade Agreement (AIFTA).
