TaxTMI 
TaxTMI 
Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
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....orted goods produced by a particular industry or industrial sector and includes identical goods or similar goods; (e) "Commissioner" shall include "Principal Commissioner"; (f) "Director General" shall include "Principal Director General"; (g) "Evaluation Committee" means the Committee constituted under rule 4; (h) "identified goods" means any class of imported goods, or a subset thereof, which have been specified by the Board under rule 5; (i) "Order" means an order issued under rule 5; and (j) "Screening Committee" means the Committee constituted under rule 3. (2) The words and expressions used herein and not defined in these rules but defined in the Act or in the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007, shall have the same meanings as assigned therein to them. 3. Constitution of the Screening Committee.- (1) There shall be a Screening Committee of the following members namely:- (a) Director General of Valuation who shall also be the Convenor of the Committee; (b) Director General of Revenue Intelligence; (c) Director General of Analytics and Risk Management; and (d) Conveners of National Assessment Centre constit....
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.... address, mobile number, email and other contact details of the person, along with proof of identity and proof of address: Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government Department; (b) complete description and the 8-digit HS Code of the imported goods, including, where appropriate, aspects such as technical literature, specifications, composition, quality, brand and model, along with the country of origin or ports of despatch; (c) the manner in which or method by which value for such goods is declared below their truthful or accurate value by importers; (d) information with attached documentary evidence, data and analysis bringing out the basis put forth in support of the claim made in the written reference; (e) an approximate quantification of the extent of undervaluation; (f) other sources of reliable information, if any, that may be considered while examining the reference; and (g) suggestions, if any, of additional obligations and checks that may be considered while examining the reference. (3) The written reference received under this rule shall be forwarded electr....
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....eports of overseas enquiry or verification; (d) disclosures made under applicable provisions of the Act, rules and regulations made thereunder or under any other law that may have relevance for the time being in force; (e) costing in relation to manufacturing or assembly of the goods; (f) additional information from the person who made the reference; and (g) reliable information from any other source. (2) The reasoned report of the Evaluation Committee shall be recorded, with each member of the Evaluation Committee signing the report, in not more than thirty days of being taken up for detailed examination. Provided that, having regard to the circumstances under which the Evaluation Committee may have been prevented from recording its report within specified period, the Convenor of the Screening Committee may, for the reasons recorded in writing, extend the said period for a further period of not more than thirty days. (3) Where the said reasoned and detailed examination report concludes otherwise than as specified in sub-rule (4), the Evaluation Committee shall also record closure of the reference and the report shall stand transferred to the Screening Committee f....
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....mmittee to confirm report and recommend to the Board. - (1) The detailed report of the Evaluation Committee, referred at sub-rule (4) of rule 8, shall stand transferred to the Screening Committee for confirmation. (2) The Screening Committee shall confirm that the report of the Evaluation Committee is complete in terms of these rules and for this purpose shall rectify deficiencies, if any, therein. (3) The Screening Committee shall recommend to the Board upon the report referred at sub-rule (4) of rule 8 or the rectified report referred at sub-rule (2), as the case may be, as having been confirmed to be complete in terms of these rules. (4) The recommendation of the Screening Committee along with the report referred at sub-rule (3) above, shall be made within fifteen days of the report of the Evaluation Committee. 10. Board to consider the recommendation of Screening Committee.- (1) The Board shall consider the recommendation made by the Screening Committee under sub-rule (4) of rule 9, and if satisfied that the recommended report should be accepted, it may issue Order under rule 5 specifying therein- (a) complete description of the identified goods with 8-digit HS Code;....
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....lue for the purpose of these rules. (7) Where the importer does not provide requisite information and documents or does not fulfil other obligations in the time specified under these rules, or where on the basis of the information and documents received from the importer or results of other checks exercised, the proper officer still has reasonable doubt about the truth or accuracy of the value declared in relation to the identified goods, the further proceedings shall be taken in accordance with rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007. 12. Review.- (1) The Screening Committee shall, on the expiry of half of the validity period of the Order issued under rule 5, initiate a mid-term review to assess whether the identified goods may be de-specified either before the expiry of the validity period or not, or the validity period needs to be extended. (2) Apart from the mid-term review under sub-rule (1), the Screening Committee may conduct a review before mid-term, or as and when needed. (3) Based on the review conducted, the Screening Committee shall make a reasoned report with recommendations to the Board to withdraw or extend the ....