Contents of the Book:

Customs Valuation - Introduction and Historical Background
Agreement on implementation of Article VII of the GATT, 1994 (WTO Valuation Code)
Customs Valuation system in India from August, 1988 with further Changes in October, 2007 - General Discussion
Transaction Value under Rule $ / Rule 3 of 2007 rules
Illustrative examples and Valuation rulings on Practical application of Transaction Value Method (Article 1/Rule 4/Sec. 14 read with Rule 3 of 2007 Rules)
Case Laws on Practical application of transaction value method (Rules 4/Sec. 14 read with Rules 3 of 2007 Rules)
Related Party Transaction
Related party transactions and transfer pricing - WCO guide to Customs Valuation and Transfer pricing
Illustrative examples, valuation rulings and case laws on valuation treatment of related party transactions
Price Adjustments under Rule 9/ Rule 10 of 2007 Rules (Article 8)
Illustrative examples, valuation rulings and Case laws on Price Adjustments under article 8 (Rule9/ Rule 10 of 2007 Rules)
Royalty / Licence fees - Rule 9(1)(c) / Rule 10(1)(c)
Transaction Value of Identical and Similar goods - Rules 5 and 6 / Rules 4 and 5 of 2007 Rules
Deductive value method - Rule 7 and Computed value method - Rule 7A/Rule 8 and reversal of the order of their application - Rule 6A / Rule 6.
Residual or Fall-back method (Rule 8/ Rule 9 of 2007 rules)
Declarataion by the importer & Customs control - Rule 10/ Rule 11 and Rejection of Declared VAlue - Rule 10A/ Rule 12
Valuation treatment in some special situations
Other miscellaneous topics related to valuation
case LAws relating to old Valuation System
Export Valuation
Concluding Remarks- Summing up
Appendices 1 to 30