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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Best judgment valuation: use reasonable means consistent with valuation rules to fix value of excisable goods when methods fail.</h1> When the value of excisable goods cannot be determined under the valuation rules, the price must be fixed by best judgement using reasonable means consistent with the rules' principles and the Act's general provisions.

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