https://www.taxtmi.com/caselaws?id=796784 Imported polyester quilt covers must be classified in their condition at importation; their possible conversion into bed sheets by de-stitching does not alter their character as made-up articles under CTH 6302. Expert opinion supporting that classification is material. Transaction value may be rejected under the Customs Valuation Rules only on reasonable doubt supported by objective evidence; comparisons with non-comparable bed-sheet imports, without evidence of price falsity or relevant comparability factors, cannot justify enhancement. Without established misclassification or undervaluation, confiscation for misdeclaration, redemption fine, and penalty lack a legal basis. Market enquiry is also required before fixing redemption fine. en-us Fri, 07 Aug 2026 00:00:00 +0530 Tue, 11 Aug 2026 08:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796784 Imported polyester quilt covers must be classified in their condition at importation; their possible conversion into bed sheets by de-stitching does not alter their character as made-up articles under CTH 6302. Expert opinion supporting that classification is material. Transaction value may be rejected under the Customs Valuation Rules only on reasonable doubt supported by objective evidence; comparisons with non-comparable bed-sheet imports, without evidence of price falsity or relevant comparability factors, cannot justify enhancement. Without established misclassification or undervaluation, confiscation for misdeclaration, redemption fine, and penalty lack a legal basis. Market enquiry is also required before fixing redemption fine. Case-Laws Customs Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796784