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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART-II, SECTION-3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
NOTIFICATION No. 03/2023-Customs (N.T.)
New Delhi, the $11^{\text{th}}$ January, 2023
G.S.R. .(E).- In exercise of the powers conferred by section 156 read with section 14 of the Customs Act, 1962 (52 of 1962), the Central Government, hereby makes the following rules, namely:-
1. Short title and commencement.- (1) These rules may be called the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023.
(2) They shall come into force on $11^{\text{th}}$ day of February, 2023.
2. Definitions.- (1) In these rules, unless the context otherwise requires,-
(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:-
(2) The Directorate General of Valuation shall be the Secretariat of the Screening Committee.
(3) The Screening Committee shall hold its meetings regularly and as and when necessary for efficient conduct and timely discharge of its functions under these rules.
4. Constitution of the Evaluation Committee.- (1) There shall be an Evaluation Committee of the following members namely:-
(2) The Directorate General of Valuation shall be the Secretariat of the Evaluation Committee
(3) The Evaluation Committee shall hold its meetings regularly and as and when necessary for efficient conduct and timely discharge of its functions under these rules.
5. Procedure for Specification of identified goods.- For the purposes of clause (iv) of the second proviso to sub-section (1) of section 14 of the Act, where in respect of any class of imported goods or a subset thereof, the Board, having regard to the trend of the declared value of such goods or any other relevant criteria, has reason to believe that such goods may not be declared at their truthful or accurate value but below it, the Board may, by an Order, specify such goods as identified goods in accordance with rule 10.
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 written reference referred to in sub-rule (1) shall be accompanied with -
Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government Department;
(3) The written reference received under this rule shall be forwarded electronically by the Board for examination to the Screening Committee.
7. Preliminary examination by Screening Committee.- (1) The Screening Committee shall make a preliminary examination of the written reference forwarded by the Board under sub-rule (3) of rule 6, in order to decide whether it, or part thereof, is a case to be taken up for detailed examination.
(2) For the purposes of preliminary examination, the contents and accompanying information with the written reference shall be scrutinized and material aspects taken into account along with the relevant trends of declared values or any other relevant criteria.
(3) The preliminary examination and recording of preliminary findings, of the Screening Committee shall be signed by each member of the Screening Committee and shall be completed preferably within fifteen days, but no later than twenty-one days from the date of forwarding of written reference by the Board.
(4) Where on the basis of preliminary findings, the written reference has been found suitable for detailed examination, the reference, or part thereof, as the case may be, shall be deemed to have been taken up for detailed examination on the date the preliminary findings were recorded.
(5) Where on the basis of preliminary findings recorded by the Screening Committee the written reference is not found suitable for detailed examination, the Screening Committee shall record the reasons thereof and close the said reference.
8. Detailed examination by Evaluation Committee.- (1) The written reference or part thereof, found suitable for detailed examination in terms of sub-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 such as –
