https://www.taxtmi.com/caselaws?id=218720 Mandatory procedural safeguards under the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 must be complied with before imported goods suspected of trademark infringement can be detained or absolutely confiscated; because the required notice, registration, and time-limit requirements were not shown to have been followed, the confiscation of the 'Dove' branded goods was set aside. Rejection of transaction value and enhancement of assessable value under customs valuation law must rest on a lawful, reasoned basis supported by reliable contemporaneous evidence; because the valuation exercise relied on unestablished market enquiry material and no cross-examination was allowed on statement-based evidence, the re-determination of value was also set aside. en-us Thu, 15 Dec 2011 00:00:00 +0530 Fri, 23 Nov 2012 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218720 Mandatory procedural safeguards under the Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 must be complied with before imported goods suspected of trademark infringement can be detained or absolutely confiscated; because the required notice, registration, and time-limit requirements were not shown to have been followed, the confiscation of the 'Dove' branded goods was set aside. Rejection of transaction value and enhancement of assessable value under customs valuation law must rest on a lawful, reasoned basis supported by reliable contemporaneous evidence; because the valuation exercise relied on unestablished market enquiry material and no cross-examination was allowed on statement-based evidence, the re-determination of value was also set aside. Case-Laws Customs Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218720