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Customs_Valuation_Rules

Section / Rule Number Content


1. Short title
2 Definitions
3. Certificate of Registration
4. Cancellation of certificate of registration
5. Payment of tax
6. Method of payment of tax, interest and penalty
7. Return-cum-Chalan
8. Assessment, rectification and review
9. Submission of appeals
10. Summary rejection
11. Hearing of appeal
12. Supply of copy of order to the appellant and concerned authority
13. Manner of Keeping of Accounts
14. Preservation of books of accounts
15. Furnishing Information, Inspection of Books Accounts, Documents, etc.
16. Fees


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