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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>Valuation adjustment for freight and insurance: apply flat rate for non-air imports including postal consignments when charges unavailable.</h1> When freight and insurance charges are not available, postal consignments and all non-air imports must be valued by applying the flat uplift prescribed by the Customs Valuation Rules, 1988; the Board's 1956 instruction prescribing alternative flat percentages is withdrawn.

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