#Customs & Trade Law

CESTAT Chennai has ruled that customs authorities cannot override the declared transaction value for imported used garments merely on suspicion of undervaluation. Any enhancement must be grounded in verifiable, contemporaneous comparable imports under Rule 5 - not speculative assumptions. This strengthens importers' rights under the Valuation Rules and curbs arbitrary valuation practices in the textile trade.

CESTAT Ahmedabad rules that test reports failing to verify mandatory parameters under IS 14314:1995 and IS 1745:2018 are legally inadequate for confiscation. Importers are entitled to benefit of doubt when labs omit critical data like aromatic hydrocarbon content, reinforcing strict compliance with Indian Standards for accurate tariff classification.