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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>Customs valuation principle: transaction value governs import assessment, with hierarchical alternative methods when declared value is unreliable.</h1> Customs valuation prioritises the transaction value-the price actually paid or payable-subject to prescribed adjustments and customs verification; where notified Tariff Values exist those govern ad valorem duty calculation. If transaction value is unacceptable due to missing data, valuation conditions, related-party influence, restrictions, or doubts about accuracy, rules prescribe hierarchical alternative methods (identical/similar transaction comparison, deductive, computed, fallback). Specified valuation factors require additions or deductions. Procedural safeguards include notices, hearings, appeals and provisional clearance against security.

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