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[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

Union of India - Subsection

Section 12(2)(iii) in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

(iii)The proper officer shall have the powers to raise doubts on the truth or accuracy of the declared value based on certain reasons which may include -