Customs valuation procedure: follow Rule 10A process before rejecting a declared invoice value, ensuring written grounds and hearing rights. Customs officers must not enhance invoice value arbitrarily; rejection of a declared value requires satisfaction based on contemporaneous prices, written intimation to the importer specifying grounds for doubt, a reasonable opportunity to be heard, and issuance of a speaking, appealable order. Reliance on Directorate of Valuation data and Valuation Bulletins is emphasised.
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 procedure: follow Rule 10A process before rejecting a declared invoice value, ensuring written grounds and hearing rights.
Customs officers must not enhance invoice value arbitrarily; rejection of a declared value requires satisfaction based on contemporaneous prices, written intimation to the importer specifying grounds for doubt, a reasonable opportunity to be heard, and issuance of a speaking, appealable order. Reliance on Directorate of Valuation data and Valuation Bulletins is emphasised.
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