The Special Valuation Branch (SVB) under Indian Customs investigates the value of goods imported by Indian entities from foreign suppliers, especially when the parties are related. Such relationships may affect the transaction value, potentially deviating from the Arm's Length Price (ALP), which impacts the customs duty payable. SVB ensures that the declared value aligns with Custo... https://www.skmcglobal.com/service/special-valuation-branch-registrations