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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>Functional control of Special Valuation Branches centralised to Directorate General of Valuation, with DGOV supervising inquiries and valuation orders.</h1> The Board vests functional control of Special Valuation Branches in the Directorate General of Valuation, requiring SVB officers to work exclusively on SVB investigations while DGOV approves and supervises inquiries, monitors pendency, and seeks qualitative improvement. Upon completion, the SVB proper officer will issue a statutory value determination order to the importer, the referring Custom House and DGOV. Review, appeal and other legal matters remain with jurisdictional Commissioners, who must consider DGOV's views when examining orders under statutory review provisions.

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