Customs Valuation (Determination of value of Imported goods) Rules, 2007 › Customs Valuation (Determination of value of Imported goods) Rules, 2007
Rule 13. Interpretative notes
Customs Valuation (Determination of value of Imported goods) Rules, 2007
Official text
Rule 13. Interpretative notes. — The interpretative notes specified in the Schedule to these rules shall apply for the interpretation of these rules.
Judgments on Rule 13
- Mukesh Kumar vs Commissioner Of Customs (Ii), Chennai — CESTAT, 17 Feb 2026. Penalties under sections 112(b) and 114AA of the Customs Act can be imposed only where mens rea or active involvement is established, and retracted statements recorded u/s 108 cannot sustain duty demands unless tested…