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Detailed examination by Evaluation Committee

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....-rule (4) of rule 7 shall be comprehensively examined by the Evaluation Committee to assess the likelihood, based on the preponderance of probabilities, whether the value of the relevant class of goods or a subset thereof may not be declared truthfully or accurately and for this purpose, the Evaluation Committee may undertake data analysis and take into account the following additional information....

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....eliable 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 withi....

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.... (b) the brands, if any, which have been noticed in connection with the said likelihood; (c) the precautionary unit value expressed in terms of items (d) and (e) which may be used by the Customs Automated System to require the fulfilment of additional obligations by the importer and the checks to be exercised, where the declared value is less than the precautionary unit value; ....

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....nufacturer invoice, manufacturer test report, expert certification issued in the country of origin, manufacturing process from the manufacturer, costing in relation to manufacture or assembly of goods, purchase order or contract; (g) the checks to be exercised with respect to the imported goods, including the circumstances and manner of exercising them; and (h) the duration, not ....