CUSTOMS VALUATION RULE

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.

dear devendra deductive, computed and residual value were there in previous rules.

summery of custom valuation rules,2007

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,