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          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.

          <h1>Deductive value: base customs valuation on unit sale price to unrelated buyers, allowing prescribed deductions.</h1> Deductive value requires valuing imported goods by the unit price at which they or identical or similar goods are sold in India to unrelated purchasers in the greatest aggregate quantity, subject to deductions for commissions/profits and general expenses, in-India transport and insurance costs, and customs duties and taxes. If no such sales occur at importation, the earliest post-import sale within the statutory period is used; where sales occur only after processing, valuation uses the unit price of processed goods with allowance for value added and the stated deductions.

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