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🚀 New: Section-Wise Filter ✕

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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>Customs valuation uses transaction value including specified costs; the Board may also fix tariff values for classes of goods.</h1> Valuation for customs is based on the transaction value-the price actually paid or payable for goods sold for export to or import from India when buyer and seller are unrelated and price is sole consideration-with specified inclusions for imported goods (commissions, royalties, transport, insurance, handling). Rules may address relatedness, alternative valuation methods, and procedures for acceptance or rejection of declared values, while the Board may fix tariff values and prescribe rate of exchange mechanisms for conversion.

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