Special Valuation Branch investigations proceed with provisional assessments; no routine extra duty deposits unless importer fails to comply. SVBs investigate related party and other value influencing transactions; they function under jurisdictional Chief Commissioners with DGoV support. Assessments referred to SVBs are provisional but no routine Extra Duty Deposit will be required; failure to provide documents within 60 days permits a 5% security (cash or bank guarantee) for up to three months with one 60 day extension. Importers must submit an initial questionnaire (Annexure A) at filing and fuller documentation (Annexure B) within 60 days; SVBs should issue an Investigation Report within two months (with escalation for extensions). Investigation Reports, not appealable SVB orders, inform finalization of provisional assessments and any further adjudication.
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.
Special Valuation Branch investigations proceed with provisional assessments; no routine extra duty deposits unless importer fails to comply.
SVBs investigate related party and other value influencing transactions; they function under jurisdictional Chief Commissioners with DGoV support. Assessments referred to SVBs are provisional but no routine Extra Duty Deposit will be required; failure to provide documents within 60 days permits a 5% security (cash or bank guarantee) for up to three months with one 60 day extension. Importers must submit an initial questionnaire (Annexure A) at filing and fuller documentation (Annexure B) within 60 days; SVBs should issue an Investigation Report within two months (with escalation for extensions). Investigation Reports, not appealable SVB orders, inform finalization of provisional assessments and any further adjudication.
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