Section 14 in Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
14. Power to relax.-
Where the Screening Committee informs that it is unable to comply with its duties within the time period as specified under these rules, for reasons beyond its control, even while it has met regularly and as and when necessary for efficient conduct and timely discharge of its functions, the Board may after considering the case allow for compliance within a further time period not exceeding thirty days.
