Polyester Fabric Import Dispute: Transaction Value Upheld, Customs Duty Exemptions Confirmed Under Notification 30/2004-CE

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....CESTAT adjudicated a customs duty dispute involving polyester knitted fabric imports. The tribunal found that transaction value cannot be unilaterally enhanced solely based on DRI alerts, consistent with prior judicial precedents. The appellants were entitled to exemption benefits under Notification No. 30/2004-CE and No. 072/2005, which were previously confirmed by Commissioner (Appeals). The tribunal determined that the challenged orders were legally unsustainable, consequently setting aside the original orders and allowing the appellants' appeals, thereby affirming the declared transaction value and granting applicable customs duty exemptions.....