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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(2)(a) in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

(a)the significantly higher value at which identical or similar goods imported at or about the same time in comparable quantities in a comparable commercial transaction were assessed;