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Customs Valuation Rules

Section / Rule Number Content


53 Maintenance of accounts by a person
54 Particulars to be mentioned in a VAT invoice
55 Particulars to be mentioned in a retail invoice
56 Particulars to be mentioned in credit or debit note
57 Particulars and information to be mentioned in a delivery challan
58 Electronic maintenance of record
59 Manner of authentication of account books
60 Record of cross checking and notice for survey
61 Procedure for search and seizure
62 Inspection, search and seizure of accounts, registers and documents of a transporter, carrier or transporting agent...


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