https://www.taxtmi.com/caselaws?id=789471 Reliable composition testing was treated as adequate for classifying the imported goods, because the CRCL Kandla reports recorded textured polyester content below the level claimed by the importer and the belated request for retest could not be acted upon. Valuation, however, was not finally sustained because the respondent had not been given the comparable data and invoices needed to rebut the enhancement, so the matter required fresh adjudication with disclosure and opportunity. The adjudicating authority was also directed not to travel beyond the show cause notice, and the exemption under Notification No. 137/2000-Cus. was left to be re-determined after clarification of the Letter of Permission. en-us Tue, 07 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789471 Reliable composition testing was treated as adequate for classifying the imported goods, because the CRCL Kandla reports recorded textured polyester content below the level claimed by the importer and the belated request for retest could not be acted upon. Valuation, however, was not finally sustained because the respondent had not been given the comparable data and invoices needed to rebut the enhancement, so the matter required fresh adjudication with disclosure and opportunity. The adjudicating authority was also directed not to travel beyond the show cause notice, and the exemption under Notification No. 137/2000-Cus. was left to be re-determined after clarification of the Letter of Permission. Case-Laws Customs Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789471