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Customs (Valuation of Imported Goods) Rules, 2001 · s 28

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s 28

All information 'which is by nature confidential or which is provided on a confidential basis for the purposes of customs valuation shall be treated as strictly confidential by the authorities concerned and shall not be disclosed without the specific permission of the person or government providing such information, except insofar as that its disclosure is required in the context of judicial proceedings.

Right to written explanation of valuation.