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2019 (7) TMI 687 - HC - CustomsJurisdiction of SCN - Concessional benefit of N/N. 46/11 dated 1st June, 2011 denied - Recall of Customs Duty - Section 28 of the Customs Act, 1962 - effective rates of duty over the goods imported from ASEAN countries - country of origin of goods imported - Case of petitioner is that the impugned notice under the said Act seeks to overwrite the provisions of a treaty entered between the Government of India and Government of Malaysia being the ASEAN India Free Trade Agreement (AIFTA) - scope of certificate issued by a competent Authority. HELD THAT:- The issues raised in the petition could be appropriately addressed while responding to the showcause notice. The adjudicating Authority would consider the petitioner's submissions and adjudicate upon the show-cause notice without in any manner being influenced by or controlled by the view taken by the Central Board of Indirect Taxes and Customs while communicating with the Malaysian Authorities. There is no reason at this stage to suspect that the adjudicating Authority would not grant a fair and reasonable hearing to the petitioner and also decide upon the show-cause notice fairly taking into account the petitioner's contentions. The various communications which have been referred to by the CBIC which create an apprehension in the mind of the petitioner that the adjudication proceedings would be an empty formalities as the CBIC has already taken a view against the petition may not be entirely justified. Petition dismissed.
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