Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(2)] [Section 2] [Entire Act] Union of India - Subsection Section 2(2)(iv) in The Customs Valuation (Determination of Value of Export Goods) Rules, 2007 (iv)any person directly or indirectly owns, controls or holds five per cent or more of the outstanding voting stock or shares of both of them;