https://www.taxtmi.com/circulars?id=1302 Specialized customs investigation of import price is centralized in the Special Valuation Branch (SVB) at four major customs houses; cases involving related persons or special features affecting value must be referred to the proximate SVB with Commissioner approval, registered and investigated under provisional assessment where necessary. SVB also handles complex Rule 9 additions like royalties and contingent payments; consolidated questionnaires and documentary schedules must be issued to importers with strict reply deadlines, failure of which may trigger an increased extra duty deposit. A Central Registry and inter SVB information sharing are mandated, and investigations must be finalised within prescribed time limits. en-us Fri, 23 Feb 2001 00:00:00 +0530 Thu, 07 Aug 2008 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1302 Specialized customs investigation of import price is centralized in the Special Valuation Branch (SVB) at four major customs houses; cases involving related persons or special features affecting value must be referred to the proximate SVB with Commissioner approval, registered and investigated under provisional assessment where necessary. SVB also handles complex Rule 9 additions like royalties and contingent payments; consolidated questionnaires and documentary schedules must be issued to importers with strict reply deadlines, failure of which may trigger an increased extra duty deposit. A Central Registry and inter SVB information sharing are mandated, and investigations must be finalised within prescribed time limits. Circulars Customs Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1302