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[Cites 0, Cited by 0] [Section 5(3)] [Section 5] [Entire Act]

Union of India - Subsection

Section 5(3)(iv) in The Courier Imports and Exports (Clearance) Regulations, 1998

(iv)goods imported by or on behalf of a person who is related to the consignor within the meanings of rule 2 of the Customs Valuation (Determination of price of Imported goods) Rules, 1988; and