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    <title>2026 (9) TMI 1856 - CESTAT KOLKATA</title>
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    <description>Assessed imported garments should not be detained or denied SAFTA preferential duty treatment on unsubstantiated allegations of intellectual-property-right infringement, defective Certificates of Origin, or misdeclaration. Origin certificates accepted at assessment, confirmation by the issuing authority, absence of brand-related evidence, and comparable imports cleared at declared values support release on the assessed Bills of Entry. Provisional-release valuation cannot rely solely on an unparticularised market enquiry without comparable transactions or reliable supporting material. Customs cargo service providers cannot charge rent or demurrage for goods seized or detained by the proper officer; unlawful detention requires waiver of consequential demurrage, detention, and related charges.</description>
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