https://www.taxtmi.com/forum/issue?id=117706 Valuation of imported mixed-content goods must follow sequential customs valuation rules: the department may reject the declared value but cannot use arbitrary mathematical apportionment and must apply statutory valuation methods; value enhancement requires contemporaneous import or material evidence of undervaluation. Importers may request provisional clearance subject to a provisional duty bond or bank guarantee, insist on a speaking order, and pursue administrative appeals against valuation determinations. en-us Fri, 17 Dec 2021 07:09:33 +0530 Thu, 23 Jan 2025 15:54:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117706 Valuation of imported mixed-content goods must follow sequential customs valuation rules: the department may reject the declared value but cannot use arbitrary mathematical apportionment and must apply statutory valuation methods; value enhancement requires contemporaneous import or material evidence of undervaluation. Importers may request provisional clearance subject to a provisional duty bond or bank guarantee, insist on a speaking order, and pursue administrative appeals against valuation determinations. Discussion-Forum GST Fri, 17 Dec 2021 07:09:33 +0530 https://www.taxtmi.com/forum/issue?id=117706