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of <h1>Amendment to Customs Act Section 14: New Rules for Importers on Goods Value Declaration via CBIC.</h1> Clause 88 amends section 14 of the Customs Act by introducing a new provision that allows the Central Government to establish rules through the Central Board of Indirect Taxes and Customs. This amendment specifies additional obligations for importers concerning certain classes of goods, particularly when there is suspicion that the declared value of these goods may be inaccurate. It outlines the criteria for selecting such goods and the necessary checks, including the circumstances and methods for conducting these checks, to ensure accurate value declaration.
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