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of <h1>Customs Rules Amended: Rule 10A Lets Officers Question Imported Goods' Declared Value if Doubts Arise</h1> The Central Government has amended the Customs Valuation (Determination of Price of Imported Goods) Rules, 1988, through Notification No. 10/98-Cus. (N.T.) dated February 19, 1998. The amendment introduces Rule 10A, which allows customs officers to question the declared value of imported goods if there is doubt about its truth or accuracy. Importers may be asked to provide further information or evidence. If doubts persist, the declared value may be rejected. Importers will be informed in writing of the reasons for doubt and given an opportunity to be heard before a final decision is made.
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