In section 156 of the Customs Act, in sub-section (2), for clause (a), the following clause shall be substituted with effect from such date1 as the Central Government may, by notification in the Official Gazette, appoint, namely:--
"(a) the manner of determining the transaction value of the imported goods and export goods under sub-section (1) of section 14;".
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1. w.e.f. 10.10.2007 as per Notification No. 93/2007-Customs (N.T.) dated 13.09.2007.