Delhi High Court Dismisses Customs Duty Challenge, Upholds Powers Under Section 28

Case Snapshot

Case Name: M.M. Ceramics & Ferro Alloys v. Union of India & Ors.

Citation / Neutral Citation: CNR No. DLHC010394992019

High Court: High Court of Delhi

Bench: Hon'ble Mr. Justice Anil Kshetarpal and Hon'ble Ms. Justice Shail Jain

Date of Judgment: 2nd September, 2026

Area of Law: Customs Law, International Trade Law, Constitutional Law, AIFTA

Judgment Headline

Writ petition dismissed; customs authorities have jurisdiction to deny preferential duty under Section 28.

The Judgment in One Line

Delhi High Court dismisses petition challenging differential customs duty, holding AIFTA Article 24 does not oust domestic jurisdiction.

Why This Judgment Matters

This judgment clarifies the interplay between international trade agreements (AIFTA) and domestic customs laws. It establishes that unincorporated treaty provisions do not oust the jurisdiction of Indian customs authorities under Section 28 of the Customs Act. The ruling also addresses the pre-2020 powers of customs authorities, holding that the

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