Rule 8 - Detailed examination by Evaluation Committee - Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

8. Detailed examination by Evaluation Committee. - (1) The written reference or part thereof, found suitable for detailed examination in terms of sub-rule (4) of rule 7 shall be comprehensively examined by the Evaluation Committee to assess the likelihood, based on the preponderance of probabilities, whether the value of the relevant class of goods or a subset thereof may not be declared truthfully or accurately and for this purpose, the Evaluation Committee may undertake data analysis and take into account the following additional information such as (a) trend in international prices from relevant sources keeping in view quality and nature of goods; (b) information received through stakeholder consultation or disclosures; (c) reports or certificates of experts; academic papers; research papers; published reports; open-source intelligence; reports originating from source country or despatch ports, including reports of overseas enquiry or verification; (d) disclosures made under applicable provisions of the Act, rules and regulations made thereunder or under any other law that may have relevance for the time being in force; (e) costing in relation to manufacturing or assembly of the goods; (f) additional information from the person who made the reference; and (g) reliable information from any other source. (2) The reasoned report of the Evaluation Committee shall be recorded, with each member of the Evaluation Committee signing the report, in not more than thirty days of being taken up for detailed examination. Provided that, having regard to the circumstances under which the Evaluation Committee may have been prevented from recording its report within specified period, the Convenor of the Screening Committee may, for the reasons recorded in writing, extend the said period for a further period of not more than thirty days. (3) Where the said reasoned and detailed examination report concludes otherwise than as specified in sub-rule (4), the Evaluation Committee shall also record closure of the reference and the report shall stand transferred to the Screening Committee for filing. (4) Where the reasoned and detailed examination report of the Evaluation Committee concludes the likelihood that the value of the relevant class of goods or a subset thereof may not be declared truthfully or accurately, the report shall specify, (a) complete description of the class of imported goods, or a subset thereof, with 8-digit HS Code; (b) the brands, if any, which have been noticed in connection with the said likelihood; (c) the precautionary unit value expressed in terms of items (d) and (e) which may be used by the Customs Automated System to require the fulfilment of additional obligations by the importer and the checks to be exercised, where the declared value is less than the precautionary unit value; (d) the particular Unique Quantity Code which shall be necessarily used by the importer to declare the value in the bill of entry; (e) the technical or other specifications related to the value of the goods necessary to be declared in the bill of entry such as make, model, brand, grade, size, quality, composition (percentage of ingredients) and quantity declared in the specified Unique Quantity Code; (f) other additional obligations of the importer for demonstrating the truthfulness and accuracy of the declared value; Explanation: For the purposes of clause (f), the Evaluation Committee, after examining the facts and circumstances of the case, shall specify in its report other additional obligations of the importer which may include inter alia furnishing manufacturer invoice, manufacturer test report, expert certification issued in the country of origin, manufacturing process from the manufacturer, costing in relation to manufacture or assembly of goods, purchase order or contract; (g) the checks to be exercised with respect to the imported goods, including the circumstances and manner of exercising them; and (h) the duration, not below one year and not exceeding two years in the first instance, for which the said additional obligations and the additional checks shall be applied. (5) The report referred at sub-rule (4) shall include the nature of imports to which these rules may be considered for not being applied in terms of clause (j) of rule 13. (6) The aspects in the report referred at sub-rule (4) shall be such as are amenable to implementation using the Customs Automated System.