Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of (a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and (b) information available in Canada.
53. Where the value for duty of goods is not appraised under sections 48 to 52, it shall be appraised on the basis of (a) a value derived from the method, from among the methods of valuation set out in sections 48 to 52, that, when applied in a flexible manner to the extent necessary to arrive at a value for duty of the goods, conforms closer to the requirements with respect to that method than any other method so applied; and (b) information available in Canada.