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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>Transaction value governs customs valuation, with specified cost inclusions and Board power to fix tariff values for goods.</h1> Substitution of section 14 sets transaction value as the primary basis for customs valuation of imports and exports-price actually paid or payable where buyer and seller are unrelated and price is sole consideration-requiring inclusion of specified costs and services for imports and calculation with reference to the rate of exchange when the bill of entry or shipping bill is presented; the Board may notify fixed tariff values for classes of goods, and rules may govern relatedness, valuation where no sale or non-arm's-length transactions occur, and procedures for acceptance or rejection of declared values.

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