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    <title>2026 (1) TMI 867 - CESTAT CHANDIGARH</title>
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    <description>Article addresses provisional release of seized imported goods camouflaged with TPU laminated fabric, alleged misuse of Authorized Economic Operator status, and disputes over classification, transaction value and sampling/testing methodology. It notes deficiencies in investigation, absence of Textile Committee testing, and contested valuation per square metre versus market realizable value. The proposed operative measure recommended is provisional release subject to a bond for the full value of the goods and a bank guarantee covering 30% of the estimated duty, with other release conditions maintained and release directed within two weeks upon compliance.</description>
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