https://www.taxtmi.com/circulars?id=1036 Rule 10A authorises the proper officer to reject a declared transaction value when there is reason to doubt its truth or accuracy; the officer may seek further information and, if doubt persists, the value is treated as not determinable under the transaction value provisions. On request the officer must state grounds for doubt in writing and provide a reasonable opportunity to be heard before a final decision is taken. en-us Mon, 09 Mar 1998 00:00:00 +0530 Mon, 04 Aug 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1036 Rule 10A authorises the proper officer to reject a declared transaction value when there is reason to doubt its truth or accuracy; the officer may seek further information and, if doubt persists, the value is treated as not determinable under the transaction value provisions. On request the officer must state grounds for doubt in writing and provide a reasonable opportunity to be heard before a final decision is taken. Circulars Customs Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1036