Rule 10A in the Customs Valuation Rules, 1988 – reg

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..... 2003, views were expressed that the Board’s Circular No.16/2003, dated 17.03.2003 needed a review since it mandated the issue of a speaking order under Rule 10A of CVR, 1988, in “all cases” where enhancement of value was resorted to. It was pointed out that it might not be practicable/desirable to issue a speaking order in all such cases particularly where the enhancement of value has been done an .....

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..... request of the importer, the proper officer is required to intimate in writing, the grounds for doubting the truth or accuracy of the declared value and provide a reasonable opportunity of being heard, before taking a final decision. However, it may not be necessary to issue speaking orders in all such cases where enhancement of value has been resorted to with the consent of the importer. However .....

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