Valuation Checking Cell to monitor declared import values and require monthly reporting to valuation authorities for review. A Valuation Checking Cell must be created in each Customs House, staffed by Appraiser-rank officers with read-only terminal access to Bills of Entry and NIDB/valuation data, to monitor declared import values, identify suspect consignments, prompt value loading before final assessment or initiate reviews and show-cause notices, and compile and forward prescribed monthly reports via the Chief Commissioner to enable central valuation analysis by the 7th of the succeeding month.