Section 18D: Deductive method of valuation
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
18D. Deductive method of valuation
(1) Where the value of the goods cannot be determined under section 18C, the value of those goods shall be determined in accordance with
the deductive method of valuation specified in subsection (2).
(2) The deductive method of valuation shall be based on the sale value in
Mauritius of the goods being valued or of identical or similar goods less such
expenses in respect of the importation and sale of those goods, as may be
prescribed.
[S. 18D inserted by Act 18 of 1999.]