https://www.taxtmi.com/article/detailed?id=15265 SVB assessment examines whether declared transaction value reflects true value for duty where importer and supplier relations or special arrangements may influence price. Upon referral the assessing officer makes provisional assessment and may require an Extra Duty Deposit and bond; SVB issues Annexure B, expects a reply within 60 days, investigates (document review, meetings, inter-agency inputs) and prepares an Investigation Report recommending acceptance or modification of value. IRs are binding across ports for that importer-supplier pairing; acceptance leads to finalisation and refund of EDD, rejection leads to SCN, hearing, and adjudication. en-us Sat, 25 Oct 2025 09:41:26 +0530 Sat, 25 Oct 2025 09:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15265 SVB assessment examines whether declared transaction value reflects true value for duty where importer and supplier relations or special arrangements may influence price. Upon referral the assessing officer makes provisional assessment and may require an Extra Duty Deposit and bond; SVB issues Annexure B, expects a reply within 60 days, investigates (document review, meetings, inter-agency inputs) and prepares an Investigation Report recommending acceptance or modification of value. IRs are binding across ports for that importer-supplier pairing; acceptance leads to finalisation and refund of EDD, rejection leads to SCN, hearing, and adjudication. Articles Customs - Import - Export - SEZ Sat, 25 Oct 2025 09:41:26 +0530 https://www.taxtmi.com/article/detailed?id=15265