Section 14 in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010 [Entire Act]
bearing on Value(ix)-17
Details of Special Valuation Branch (SVB) Loading wherever Applicable (at Invoice Level) (Fill only if same for all goods ... Seller are Related, has the Relationship been examined Earlier by the SVB (yes/ No)(ix)-18(b)
If examination earlier by the SVB