Section 4(2)(g) in The Customs Valuation (Determination of Price of Imported Goods) Rules, 1988.
(g)[] [Sub-rule (c) renumbered as Sub-rule (g) by Notification No. G.S.R. 652(E), dated 7.9.2001 (w.e.f. 16.8.1988)] no part of the proceeds of any subsequent resale, disposal or use of the goods by the buyer will accrue directly or indirectly to the seller unless an appropriate adjustment can be made in accordance with the provisions of rule 9 of these rules; are