Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act] Union of India - Subsection Section 8(2)(b) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007 (b)the significantly higher value compared to the market value of goods of like kind and quality at the time of export.