Rule 6 - Sources for examining cases for identified goods - Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

6. Sources for examining cases for identified goods. - (1) For the purpose of rule 5, the Board shall rely upon a written reference made to it electronically by any person having reason to believe that the value of any class of imported goods or a subset thereof may not be declared truthfully or accurately: Provided that the reference may also be made by an officer of Customs, namely a Commissioner or Additional Director General, or a person representing any other Government Department. (2) The written reference referred to in sub-rule (1) shall be accompanied with - (a) disclosure of name, full address, mobile number, email and other contact details of the person, along with proof of identity and proof of address: Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government Department; (b) complete description and the 8-digit HS Code of the imported goods, including, where appropriate, aspects such as technical literature, specifications, composition, quality, brand and model, along with the country of origin or ports of despatch; (c) the manner in which or method by which value for such goods is declared below their truthful or accurate value by importers; (d) information with attached documentary evidence, data and analysis bringing out the basis put forth in support of the claim made in the written reference; (e) an approximate quantification of the extent of undervaluation; (f) other sources of reliable information, if any, that may be considered while examining the reference; and (g) suggestions, if any, of additional obligations and checks that may be considered while examining the reference. (3) The written reference received under this rule shall be forwarded electronically by the Board for examination to the Screening Committee.