Sources for examining cases for identified goods

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..... 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 written reference referred to .....

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..... nce, 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 exam .....

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