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.
The Government of India, Ministry of Finance, Department of Revenue, Chennai Customs Commissionerate has appointed a panel of approved Valuers/Assayers for valuing Gold, Silver, Jewellery, Precious Stones, and Valuable Articles. The appointed individuals are required to submit an Annual Performance Report by April 30th each year. They are appointed for a 2-year term with an interim review at the end of the first year. Service fees are regulated based on the assessed value, with GST applicable. The appointed Valuers/Assayers must make themselves available as needed. The appointment does not imply endorsement by the Customs department, and any issues in implementation should be reported to the office.
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