Section 6(2) in Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
(2)The written reference referred to in sub-rule (1) shall be accompanied with -(a)disclosure of name, full address, mobile number, email and other contact details of the person, along with proof of identity and proof of address:Provided that proof of identity and proof of address shall not be required where the person making the reference represents a Government Department;(b)complete description and the 8-digit HS Code of the imported goods, including, where appropriate, aspects such as technical literature, specifications, composition, quality, brand and model, along with the country of origin or ports of despatch;(c)the manner in which or method by which value for such goods is declared below their truthful or accurate value by importers;(d)information with attached documentary evidence, 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 examining the reference.
