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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>Related party valuation: criteria and SVB referral determine if declared transaction value is acceptable or requires investigation.</h1> Valuation of imported goods in related party transactions requires importers to furnish a questionnaire and documents so the proper officer can examine whether the relationship influenced price under Rule 3(3); the Commissioner then decides whether to refer the case to a Special Valuation Branch, finalize assessment after enquiries, or assess under Rule 3. SVBs investigate significant revenue cases, operate under jurisdictional commissioners with central guidance, and exclusions and security deposit rules apply where importers fail to supply requisite information.

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