https://www.taxtmi.com/circulars?id=1024 Centralisation requires SVBs at Chennai, Calcutta, Delhi and Mumbai to handle related-person and complex valuation cases; registration for SVB investigation needs Commissioner approval. Assessment Groups will determine value without SVB reference where declared price aligns with transaction, deductive, or computed values or contractual conditions govern. Cases showing prima facie related-party influence, use of deductive/computed methods, or additions under Rule 9 (royalty/licence fees, proceeds of subsequent sale, conditional payments) may be referred to SVB after provisional assessment. Extra duty deposit is reduced to 1%; investigations must be finalised within three months of SVB registration, with monitoring by Commissioners. en-us Thu, 01 Jan 1998 00:00:00 +0530 Mon, 02 Mar 2009 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1024 Centralisation requires SVBs at Chennai, Calcutta, Delhi and Mumbai to handle related-person and complex valuation cases; registration for SVB investigation needs Commissioner approval. Assessment Groups will determine value without SVB reference where declared price aligns with transaction, deductive, or computed values or contractual conditions govern. Cases showing prima facie related-party influence, use of deductive/computed methods, or additions under Rule 9 (royalty/licence fees, proceeds of subsequent sale, conditional payments) may be referred to SVB after provisional assessment. Extra duty deposit is reduced to 1%; investigations must be finalised within three months of SVB registration, with monitoring by Commissioners. Circulars Customs Thu, 01 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1024