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TMI BlogCustoms (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) class of imported goods means imported goods that are within a group or range of imported goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (e) Commissioner shall include Principal Commissioner ; (f) Director General shall include Principal Director General ; (g) Evaluation Committee means the Committee constituted under rule 4; (h) identified goods means any class of imported goods, or a subset thereof, which have been specified by the Board under rule 5; (i) Order means an order issued under rule 5; and (j) Screening Committee means the Committee constituted under rule 3. (2) The words and expressions used herein and not defined in these rules but defined in the Act or in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, shall have the same meanings as assigned therein to them. 3. Constitution of the Screening Committee. - (1) There shall be a Screening Committee of the following members namely:- (a) Director General of Valuation who shall also be the Convenor of the Committee; (b) Director General of Reven ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. 9. Screening Committee to confirm report and recommend to the Board. - (1) The detailed report of the Evaluation Committee, referred at sub-rule (4) of rule 8, shall stand transferred to the Screening Committee for confirmation. (2) The Screening Committee shall confirm that the report of the Evaluation Committee is complete in terms of these rules and for this purpose shall rectify deficiencies, if any, therein. (3) The Screening Committee shall recommend to the Board upon the report referred at sub-rule (4) of rule 8 or the rectified report referred at sub-rule (2), as the case may be, as having been confirmed to be complete in terms of these rules. (4) The recommendation of the Screening Committee along with the report referred at sub-rule (3) above, shall be made within fifteen days of the report of the Evaluation Committee. 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the proper officer may provisionally assess and clear the goods, subject to importer furnishing appropriate security in terms of section 18 of the Act. (6) Where, upon production of requisite information or documents and fulfilment of specified obligations or exercise of specified checks, the proper officer is satisfied with the truthfulness and accuracy of the declared value, he shall accept the declared value for the purpose of these rules. (7) Where the importer does not provide requisite information and documents or does not fulfil other obligations in the time specified under these rules, or where on the basis of the information and documents received from the importer or results of other checks exercised, the proper officer still has reasonable doubt about the truth or accuracy of the value declared in relation to the identified goods, the further proceedings shall be taken in accordance with rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 12. Review. - (1) The Screening Committee shall, on the expiry of half of the validity period of the Order issued under rule 5, initiate a mid-term review to assess whether ..... X X X X Extracts X X X X X X X X Extracts X X X X
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