SVB investigations are usually applicable for all the imports undertaken from the related supplier. However, in the following cases, the SVB investigation is exempted:
• Import of prototypes and samples from related sellers
• Imports undertaken from related sellers where the customs duty on the product is nil or unconditionally fully exempt.
• Imports where the imported goods value less than Rs. 1 lakh and the value of imports cumulatively do not exceed Rs. 25 lakhs in a financial year.