Subs. by Act 22 of 2007, s. 95, for s . 14 (w.e.f. 10-10-2007). — LIST OF AMENDING ACTS

3. Subs. by Act 22 of 2007, s. 95, for s . 14 (w.e.f. 10-10-2007). insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf: Provided further that the rules made in this behalf may provide for,— (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may be, where the proper officer has reason to doubt the truth or accuracy of such value, and determination of value for the purposes of this section:

Section 3