https://www.taxtmi.com/acts?id=41167 Preliminary examination by the Screening Committee is undertaken on a written reference forwarded by the Board to decide whether the whole reference or any part of it should be taken up for detailed examination. The Committee must scrutinize the contents, accompanying information, material aspects, declared value trends, and other relevant criteria, and record signed preliminary findings within the prescribed time. If detailed examination is warranted, the reference is deemed taken up on the date the preliminary findings are recorded; otherwise, reasons must be recorded and the reference closed. en-us Wed, 11 Jan 2023 18:16:08 +0530 Tue, 30 Jun 2026 12:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41167 Preliminary examination by the Screening Committee is undertaken on a written reference forwarded by the Board to decide whether the whole reference or any part of it should be taken up for detailed examination. The Committee must scrutinize the contents, accompanying information, material aspects, declared value trends, and other relevant criteria, and record signed preliminary findings within the prescribed time. If detailed examination is warranted, the reference is deemed taken up on the date the preliminary findings are recorded; otherwise, reasons must be recorded and the reference closed. Act-Rules Customs Wed, 11 Jan 2023 18:16:08 +0530 https://www.taxtmi.com/acts?id=41167