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2019 (12) TMI 74 - SC - CustomsJurisdiction - Competence of concerned authority to proceed in the matter in the context of Article 24 of the Appendix ‘D’ to the Treaty dated 30.08.2009 between the Republic of India and the Association of South East Asia Countries (ASEAN) - HELD THAT:- The issue raised by the appellant(s) regarding the efficacy of Article 24 of the Appendix ‘D’ to the Treaty cannot be adjudicated by the competent authority. That issue needs to be addressed by the High Court in the Writ Petition(s) filed by the concerned appellant(s). The parties are relegated before the High Court by restoring the concerned writ petition(s) to their original number(s), to be decided on their own merits in accordance with law - appeal allowed.
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