https://www.taxtmi.com/circulars?id=2989 Transaction value is the primary basis for valuation of export goods and shall be accepted even where buyer and seller are related unless the relationship influenced the price; if transaction value is rejected after a reasoned query, valuation must proceed sequentially through the alternate methods, with goods ordinarily released against an undertaking while representative samples are retained and investigations are conducted, except in cases of serious violations where detention or seizure is permitted. en-us Tue, 09 Oct 2007 00:00:00 +0530 Wed, 28 Jan 2009 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2989 Transaction value is the primary basis for valuation of export goods and shall be accepted even where buyer and seller are related unless the relationship influenced the price; if transaction value is rejected after a reasoned query, valuation must proceed sequentially through the alternate methods, with goods ordinarily released against an undertaking while representative samples are retained and investigations are conducted, except in cases of serious violations where detention or seizure is permitted. Circulars Customs Tue, 09 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2989