https://www.taxtmi.com/article/detailed?id=6058 Declared transaction value is the primary customs valuation basis and cannot be enhanced solely on comparison with National Import Data Base (NIDB) figures. Departure under Rule 9 of the Valuation Rules requires evidence such as contemporaneous higher imports from the same source or mis-declaration; absent such evidence, NIDB data alone does not justify reopening or increasing the declared value of imported goods. en-us Wed, 11 Feb 2015 09:54:08 +0530 Wed, 11 Feb 2015 09:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6058 Declared transaction value is the primary customs valuation basis and cannot be enhanced solely on comparison with National Import Data Base (NIDB) figures. Departure under Rule 9 of the Valuation Rules requires evidence such as contemporaneous higher imports from the same source or mis-declaration; absent such evidence, NIDB data alone does not justify reopening or increasing the declared value of imported goods. Articles Customs - Import - Export - SEZ Wed, 11 Feb 2015 09:54:08 +0530 https://www.taxtmi.com/article/detailed?id=6058