https://www.taxtmi.com/caselaws?id=781748 Declared transaction value under the Customs Valuation Rules, 2007 cannot be rejected or enhanced on mere suspicion; without cogent evidence that the invoice price was not the actual price paid, that buyer and seller were related, or that additional consideration passed, the declared value must stand and enhancement is unsustainable. Imported motor controllers are classifiable by their principal function as devices used with the motor to start, stop, regulate speed and control direction; they are not treated as vehicle parts under Heading 8708 absent evidence that they are solely or principally such parts. The exclusionary note to Section XVII must be construed narrowly, so classification under Heading 8503 was upheld. en-us Wed, 12 Nov 2025 00:00:00 +0530 Thu, 20 Nov 2025 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781748 Declared transaction value under the Customs Valuation Rules, 2007 cannot be rejected or enhanced on mere suspicion; without cogent evidence that the invoice price was not the actual price paid, that buyer and seller were related, or that additional consideration passed, the declared value must stand and enhancement is unsustainable. Imported motor controllers are classifiable by their principal function as devices used with the motor to start, stop, regulate speed and control direction; they are not treated as vehicle parts under Heading 8708 absent evidence that they are solely or principally such parts. The exclusionary note to Section XVII must be construed narrowly, so classification under Heading 8503 was upheld. Case-Laws Customs Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781748