Customs valuation: marble imports to be assessed on merits under Valuation Rules, pending provisional cases finalised. Valuation of marble imports (rough/raw blocks, rough slabs, polished blocks) is to be determined on the merits under the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, with data from the Directorate of Valuation usable for guidance, and all pending provisional assessment cases to be finalised accordingly; implementation difficulties should be reported to the Board.
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: marble imports to be assessed on merits under Valuation Rules, pending provisional cases finalised.
Valuation of marble imports (rough/raw blocks, rough slabs, polished blocks) is to be determined on the merits under the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, with data from the Directorate of Valuation usable for guidance, and all pending provisional assessment cases to be finalised accordingly; implementation difficulties should be reported to the Board.
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