Section 4(2)(h) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(h)[] [Sub-rule (d) renumbered as Sub-rule (h) by Notification No. G.S.R. 652(E), dated 7.9.2001 (w.e.f. 16.8.1988)] the buyer and seller are not related, or where the buyer and seller are related, that transaction value is acceptable for customs purposes under the provisions of sub-rule (3) below.