https://www.taxtmi.com/caselaws?id=784973 Imported vehicle sun shades were held not to be textile curtains but car accessories, and therefore correctly classifiable under parts and accessories for motor vehicles; classification in favour of the department and against the importer. The adjudicating authoritys invocation of valuation rules to doubt the transaction value for lack of a manufacturer's invoice was rejected: mere higher domestic market prices or purchase from a trader did not establish reasonable doubt under the valuation rules, so transaction value stood. Confiscation, redemption fine and consequential penalty were set aside. Matter remanded for recalculation of duty and consequential relief to the importer. en-us Fri, 12 Dec 2025 00:00:00 +0530 Thu, 15 Jan 2026 08:41:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784973 Imported vehicle sun shades were held not to be textile curtains but car accessories, and therefore correctly classifiable under parts and accessories for motor vehicles; classification in favour of the department and against the importer. The adjudicating authoritys invocation of valuation rules to doubt the transaction value for lack of a manufacturer's invoice was rejected: mere higher domestic market prices or purchase from a trader did not establish reasonable doubt under the valuation rules, so transaction value stood. Confiscation, redemption fine and consequential penalty were set aside. Matter remanded for recalculation of duty and consequential relief to the importer. Case-Laws Customs Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784973