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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Specification of identified goods permits the Board to order designation where declared values appear understated.</h1> The Rules empower the Board to issue an Order specifying classes or subsets of imported goods as identified goods where trends in declared value or other relevant criteria give reason to believe declarations are not truthful and are undervalued, thereby bringing those goods within the procedural framework for assistance in value declaration under the Rules.

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