Petitioners Rajasthan Metals contest show cause notice rejecting preferential duty on copper tubes under AIFTA due to alleged 35% RVC shortfall.
Court notes petitioners possess Certificate of Origin and argue dispute must follow Article 24 procedures, not customs authority verification.
Union, via Addl. Solicitor General, cites Section 28DA of Customs Act, asserting show cause notice is within jurisdiction.
Supreme Court orders issuance of notice returnable 27‑07‑2026, directs Union to file affidavit, and postpones final adjudicating authority order.