https://www.taxtmi.com/caselaws?id=785772 Declared transaction value cannot be rejected unless the proper officer has cogent grounds to doubt its truth or accuracy and the sequential valuation rules are followed; in the absence of evidence of any extra payment, negotiation record, remittance proof, or other material supporting enhancement, the assessable value cannot be raised. The imported motor controller is classifiable under heading 8503 0090 because it functions with the motor and is principally used with it, while Chapter XVII does not cover electrical machinery of Chapter 85; it is not classifiable under heading 8708 as an e-rickshaw part. The Revenue's challenge therefore failed on both valuation and classification. en-us Wed, 07 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785772 Declared transaction value cannot be rejected unless the proper officer has cogent grounds to doubt its truth or accuracy and the sequential valuation rules are followed; in the absence of evidence of any extra payment, negotiation record, remittance proof, or other material supporting enhancement, the assessable value cannot be raised. The imported motor controller is classifiable under heading 8503 0090 because it functions with the motor and is principally used with it, while Chapter XVII does not cover electrical machinery of Chapter 85; it is not classifiable under heading 8708 as an e-rickshaw part. The Revenue's challenge therefore failed on both valuation and classification. Case-Laws Customs Wed, 07 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785772