Customs Valuation (Determination of value of Imported goods) Rules, 2007 › Customs Valuation (Determination of value of Imported goods) Rules, 2007

Rule 6. Determination of value where value can not be determined under rules 3, 4 and 5

Customs Valuation (Determination of value of Imported goods) Rules, 2007

Official text

Rule 6. Determination of value where value can not be determined under rules 3, and 5. — If the value of imported goods cannot be determined under the provisions of rules 3, and 5, the value shall be determined under the provisions of rule 7 or, when the value cannot be determined under that rule, under rule 8.

Provided that at the request of the importer, and with the approval of the proper officer, the order of application of rules 7 and 8 shall be reversed.

Judgments on Rule 6

  • M/S Jairath International And Another vs Union Of India And Others — Punjab-Haryana High Court, 4 Oct 2019. The customs department has no power under Rule 16 of the Drawback Rules, 1995 or the Valuation Rules, 2007 to re-assess a shipping bill duly assessed at the time of export, because goods already exported are not 'export…
  • Charan Singh Surjit Singh Gujral vs Union Of India And Ors — Bombay High Court, 15 Apr 2026. On a conjoint reading of Sections 54 and 56 of the CGST Act, the Department must process export IGST refunds in a time-bound manner and delayed refunds attract interest under Section 56, even where the Department claims…
  • M/S Narula Tools International vs Commissioner, Commissionerate Of… — Punjab-Haryana High Court, 18 Oct 2019. A show cause notice issued after 1.10.2017 invoking Rule 16 of the repealed Drawback Rules, 1995 to recover drawback or reassess the value of goods already exported is unsustainable, both for want of saving under Rule…
  • Century Knitters (India) Ltd. And… vs Union Of India And Others — Punjab-Haryana High Court, 18 Oct 2019. A show cause notice issued after 01.10.2017 invoking Rule 16 of the repealed Drawback Rules, 1995 is not sustainable in view of Rule 20(2) of the Drawback Rules, 2017, the 1995 Rules contain no mechanism for raising…
  • Zee Knits And Weaves Private Limited And… vs Union Of India And Ors — Punjab-Haryana High Court, 18 Oct 2019. A demand of duty drawback under Rule 16 of the Drawback Rules, 1995 pursuant to a show cause notice issued more than five years after export/assessment or after 01.10.2017 (when the 1995 Rules stood repealed) is not…
  • M/S Famina Knit Fabs vs Union Of India And Others — Punjab-Haryana High Court, 20 Sep 2019. A demand of duty drawback as erroneously or excessively availed is bad in law where the rule invoked (Rule 16, Drawback Rules, 1995) prescribes no machinery or procedure for determining and demanding such drawback, and…