Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act] Union of India - Subsection Section 12(2)(d) in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 (d)the misdeclaration of goods in parameters such as description, quality, quantity, country of origin, year of manufacture or production;