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Rule 6 - Sources for examining cases for identified goods - Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

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..... 6. Sources for examining cases for identified goods.- (1) For the purpose of rule 5, the Board shall rely upon a written reference made to it electronically by any person having reason to believe that the value of any class of imported goods or a subset thereof may not be declared truthfully or accurately: Provided that the reference may also be made by an officer of Customs, namely a Commissioner or Additional Director General, or a person representing any other Government Department. (2) The w .....

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Rule 6 - Sources for examining cases for identified goods - Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023

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