FUNCTIONS:Special Valuation Branch is a Branch of the Custom House, specializing in investigating the transactions involving relationship between the supplier
and the importer and certain other special features like Technical Collaboration between the parties, etc. Special Valuation Branch examines the
influence of relationship on the invoice value of the imported goods in respect of transactions between related parties. In respect of Technical
Collaboration Agreements and Joint Venture Agreements, the terms and conditions of these agreements are examined to arrive at the conclusion,
whether the existence of such agreement has influenced the invoice value of the imports.