I THINK THE CUSTOMS VALUATION RULES AS AMENDED IN 2007 IS THE SAME AS THE PREVIOUS VALUATION RULE BEFORE THE AMENDMENT (THERE MAY BE SLIGHT CHANGES)
AM I CORRECT!
4 Replies
Devendra
(Qualified Audit Assistant)
(521 Points)
Replied 05 November 2008
I don't think there are slight changes in the Customs Valuation Rules, 2007.
One of the most important amendment is at present the importation and exportation charges are included in the transaction value which was not the case before. Due to this amendment, 2 to 3 previous Supreme Court Judgements has become inapplicable.
Also I don't think that the concepts of Deductive Value, Computed Value and Residual Value were there in the old Cutoms Valuation Rules.
vivek kumar jain
(service/student)
(559 Points)
Replied 05 November 2008
dear devendra deductive, computed and residual value were there in previous rules.
RAMESH KUMAR VERMA
( CS PURSUING )
(43853 Points)
Replied 06 April 2011
no changing so far .
for more info:-
https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rules-idx.htm
https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-rulea.htm
and
https://www.cbec.gov.in/customs/cs-act/formatted-htmls/cs-valuation-export-rules07.htm
regards,
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