https://www.taxtmi.com/caselaws?id=759184 CESTAT Kolkata upheld Commissioner (Appeals) decision rejecting customs valuation enhancement and classification change of imported motor controllers. Revenue failed to provide valid basis for rejecting declared transaction values or prove related party transactions. No evidence showed payments beyond invoice value to foreign supplier. Controllers properly classified under CTH 8503 0090 as motor parts rather than CTH 8708 9900, being principally used with motors for starting, stopping, and speed regulation functions. Revenue appeals dismissed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Thu, 26 Sep 2024 08:15:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759184 CESTAT Kolkata upheld Commissioner (Appeals) decision rejecting customs valuation enhancement and classification change of imported motor controllers. Revenue failed to provide valid basis for rejecting declared transaction values or prove related party transactions. No evidence showed payments beyond invoice value to foreign supplier. Controllers properly classified under CTH 8503 0090 as motor parts rather than CTH 8708 9900, being principally used with motors for starting, stopping, and speed regulation functions. Revenue appeals dismissed. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759184