Dated 9th February, 2016 | Copy of | -COPY OFCIRCULAR NO.5/2016-CUSTOMS |

  F.No.465/12/2010-Cus V
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
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To,
All Principal Chief Commissioners Customs
All Principal Chief Commissioner of Customs & Central Excise
All Chief Commissioners of Customs,
All Chief Commissioners of Customs & Central Excise,
All Directorate-Generals, Chief Departmental Representative,
All Principal Commissioners of Customs,
All Principal Commissioners of Customs & Central Excise
All Commissioners of Customs
All Commissioners of Customs & Central & Excise

Sub: Procedure for investigation of related Party Import Cases and
other cases by the Special Valuation Branches – reg.

The ‘Special Valuation Branch’ (hereinafter referred to as “SVB”) was created as an institution specializing in investigation of transactions involving special relationships between buyer – seller or those involving...

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