https://www.taxtmi.com/caselaws?id=788174 The declared transaction value must be accepted for customs valuation where the assessing officer fails to follow Valuation Rules, lacks evidence of related-party status, or proof of payments beyond invoice value; the assessing enhancement was therefore set aside and declared CIF values upheld. Separately, the electronic motor controller is classifiable as parts suitable for use with electric motors under tariff heading 8503 rather than as vehicle parts under heading 8708, because its principal use was not shown to be exclusively for motor vehicles and Section/Chapter exclusionary notes displace Chapter 87 classification; both outcomes favour the importer. en-us Thu, 29 Jan 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788174 The declared transaction value must be accepted for customs valuation where the assessing officer fails to follow Valuation Rules, lacks evidence of related-party status, or proof of payments beyond invoice value; the assessing enhancement was therefore set aside and declared CIF values upheld. Separately, the electronic motor controller is classifiable as parts suitable for use with electric motors under tariff heading 8503 rather than as vehicle parts under heading 8708, because its principal use was not shown to be exclusively for motor vehicles and Section/Chapter exclusionary notes displace Chapter 87 classification; both outcomes favour the importer. Case-Laws Customs Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788174