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[Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act]

Union of India - Subsection

Section 8(2)(i) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007

(i)This rule by itself does not provide a method for determination of value, it provides a mechanism and procedure for rejection of declared value in cases where there is reasonable doubt that the declared value does not represent the transaction value; where the declared value is rejected, the value shall be determined by proceeding sequentially in accordance with rules 4 to 6.