https://www.taxtmi.com/acts?id=7106 Rejection of a declared export value is permitted where the proper officer has reason to doubt its truth or accuracy and may require further information or evidence from the exporter. If reasonable doubt remains, the declared transaction value is treated as not determined in accordance with the transaction value rule. The exporter may seek written reasons for the doubt and a reasonable opportunity of being heard before the final decision. The rule is only a mechanism for rejecting doubtful declared value; after rejection, value must be determined sequentially under the prescribed valuation rules. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 08 Jul 2026 17:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7106 Rejection of a declared export value is permitted where the proper officer has reason to doubt its truth or accuracy and may require further information or evidence from the exporter. If reasonable doubt remains, the declared transaction value is treated as not determined in accordance with the transaction value rule. The exporter may seek written reasons for the doubt and a reasonable opportunity of being heard before the final decision. The rule is only a mechanism for rejecting doubtful declared value; after rejection, value must be determined sequentially under the prescribed valuation rules. Act-Rules Customs Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7106