https://www.taxtmi.com/circulars?id=1469 Customs officers must not enhance invoice value arbitrarily; rejection of a declared value requires satisfaction based on contemporaneous prices, written intimation to the importer specifying grounds for doubt, a reasonable opportunity to be heard, and issuance of a speaking, appealable order. Reliance on Directorate of Valuation data and Valuation Bulletins is emphasised. en-us Mon, 17 Mar 2003 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1469 Customs officers must not enhance invoice value arbitrarily; rejection of a declared value requires satisfaction based on contemporaneous prices, written intimation to the importer specifying grounds for doubt, a reasonable opportunity to be heard, and issuance of a speaking, appealable order. Reliance on Directorate of Valuation data and Valuation Bulletins is emphasised. Circulars Customs Mon, 17 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1469