Section 8(1) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(1)Subject to the provisions of rule 3 of these rules, where the value of imported goods cannot be determined under the provisions of any of the proceeding rules, the value shall be determined using reasonable means consistent with the principles and general provisions of these rules and sub-section (1) of Section 14 of the Customs Act, 1962 (52 of 1962), and on the basis of data available in India.
