Customs valuation dispute resolution must follow Section 14 procedure, aligning importer-customs officer disagreements with statutory settlement process. Disputes between an importer and the proper officer of customs over valuation of imported goods are to be resolved by applying the procedural framework set out in Section 14 (sub section (1)) of the Customs Act, 1962, ensuring the price determination follows the prescribed statutory settlement mechanism under the Customs Valuation Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs valuation dispute resolution must follow Section 14 procedure, aligning importer-customs officer disagreements with statutory settlement process.
Disputes between an importer and the proper officer of customs over valuation of imported goods are to be resolved by applying the procedural framework set out in Section 14 (sub section (1)) of the Customs Act, 1962, ensuring the price determination follows the prescribed statutory settlement mechanism under the Customs Valuation Rules.
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