Section 4(2) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007
(2)In determining the value of export goods under sub-rule (1), the proper officer shall make such adjustments as appear to him reasonable, taking into consideration the relevant factors, including-(i)difference in the dates of exportation,(ii)difference in commercial levels and quantity levels,(iii)difference in composition, quality and design between the goods to be assessed and the goods with which they are being compared,(iv)difference in domestic freight and insurance charges depending on the place of exportation.
