Rejection of declared value allows customs officers to request evidence and deem valuation indeterminable if doubts persist. A new rule allows the proper officer to require further information or evidence where there are reasonable doubts about the truth or accuracy of an importer's declared value and, if doubt persists or no response is received, to treat the value as indeterminable under the valuation rules; at the importer's request the officer must provide written grounds for doubt and afford a reasonable opportunity to be heard before a final decision.
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.
Rejection of declared value allows customs officers to request evidence and deem valuation indeterminable if doubts persist.
A new rule allows the proper officer to require further information or evidence where there are reasonable doubts about the truth or accuracy of an importer's declared value and, if doubt persists or no response is received, to treat the value as indeterminable under the valuation rules; at the importer's request the officer must provide written grounds for doubt and afford a reasonable opportunity to be heard before a final decision.
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