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    <title>Power to relax</title>
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    <description>The Board may relax the prescribed time limit for the Screening Committee to discharge its functions under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, where the Committee cannot comply within the specified period for reasons beyond its control. The further period allowed cannot exceed thirty days, and the Board must consider the case before granting such compliance time.</description>
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      <description>The Board may relax the prescribed time limit for the Screening Committee to discharge its functions under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, where the Committee cannot comply within the specified period for reasons beyond its control. The further period allowed cannot exceed thirty days, and the Board must consider the case before granting such compliance time.</description>
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