https://www.taxtmi.com/article/detailed?id=15714 SVB clearance is conditional on unchanged facts; material changes-such as modified related party agreements, new related sellers, revised royalties or post import price adjustments-must be proactively reported. The jurisdictional officer will assess disclosures, may call for Annexure A/B, and decide whether a fresh arm's length valuation investigation is warranted. Voluntary disclosure signals cooperative intent, while non disclosure risks extended limitation periods, penalties, and enhanced enforcement. en-us Sat, 10 Jan 2026 08:27:52 +0530 Sat, 10 Jan 2026 08:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15714 SVB clearance is conditional on unchanged facts; material changes-such as modified related party agreements, new related sellers, revised royalties or post import price adjustments-must be proactively reported. The jurisdictional officer will assess disclosures, may call for Annexure A/B, and decide whether a fresh arm's length valuation investigation is warranted. Voluntary disclosure signals cooperative intent, while non disclosure risks extended limitation periods, penalties, and enhanced enforcement. Articles Customs - Import - Export - SEZ Sat, 10 Jan 2026 08:27:52 +0530 https://www.taxtmi.com/article/detailed?id=15714