https://www.taxtmi.com/manuals?id=2091 Valuation of imported goods in related party transactions requires importers to furnish a questionnaire and documents so the proper officer can examine whether the relationship influenced price under Rule 3(3); the Commissioner then decides whether to refer the case to a Special Valuation Branch, finalize assessment after enquiries, or assess under Rule 3. SVBs investigate significant revenue cases, operate under jurisdictional commissioners with central guidance, and exclusions and security deposit rules apply where importers fail to supply requisite information. en-us Sat, 04 Mar 2023 18:29:00 +0530 Tue, 21 Mar 2023 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2091 Valuation of imported goods in related party transactions requires importers to furnish a questionnaire and documents so the proper officer can examine whether the relationship influenced price under Rule 3(3); the Commissioner then decides whether to refer the case to a Special Valuation Branch, finalize assessment after enquiries, or assess under Rule 3. SVBs investigate significant revenue cases, operate under jurisdictional commissioners with central guidance, and exclusions and security deposit rules apply where importers fail to supply requisite information. Manuals Customs Sat, 04 Mar 2023 18:29:00 +0530 https://www.taxtmi.com/manuals?id=2091