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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>Present Market Value verification requires customs to check PMV and FOB declarations to limit DEPB credit entitlement.</h1> Exporters under the DEPB scheme must declare the Present Market Value (PMV) in the Shipping Bill, inclusive of excise, sales tax and other local taxes and above the FOB/AR-4 price. Customs shall verify description, quantity, FOB value and the declared PMV against AR-4, excise or dealer invoices, known market prices or enquiries. If PMV or FOB appears prima facie excessive, the examining officer may refer the matter with samples to the Assistant Commissioner (Export), who may order market enquiries to determine PMV so that credit entitlement does not exceed fifty percent of actual PMV; provisional clearance and one month enquiry timelines apply.

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