Section 5(2) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(2)Where the costs and charges referred to in sub-rule (2) of rule 9 of these rules are included in the transaction value of identical goods an adjustment shall be made, if there are significant differences in such costs and charges between the goods being valued and the identical goods in question arising from differences in distances and means of transport.
