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[Cites 0, Cited by 0] [Section 4(3)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(3)(a) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.

(a)Where the buyer and seller are related, the transaction value shall be accepted provided that the examination of the circumstances of the sale of the imported goods indicate that the relationship did not influence the price.