https://www.taxtmi.com/caselaws?id=785263 Declared customs value may be rejected only where the proper officer has valid reasons to doubt its truth or accuracy and follows the statutory valuation sequence; absent material showing the invoice price is unreliable or that any amount was paid over and above it, the transaction value is accepted. A motor controller principally used with a motor to start, stop, regulate direction and control speed is classifiable under CTH 8503 0090 as a part suitable for use solely or principally with that motor, and not under CTH 8708 where the Chapter 87 exclusion is not established on the evidence. en-us Mon, 19 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785263 Declared customs value may be rejected only where the proper officer has valid reasons to doubt its truth or accuracy and follows the statutory valuation sequence; absent material showing the invoice price is unreliable or that any amount was paid over and above it, the transaction value is accepted. A motor controller principally used with a motor to start, stop, regulate direction and control speed is classifiable under CTH 8503 0090 as a part suitable for use solely or principally with that motor, and not under CTH 8708 where the Chapter 87 exclusion is not established on the evidence. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785263