Section 8(1) in Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023
(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 –(a)trend in international prices from relevant sources keeping in view quality and nature of goods;(b)information received through stakeholder consultation or disclosures;(c)reports or certificates of experts; academic papers; research papers; published reports; open-source intelligence; reports originating from source country or despatch ports, including reports of overseas enquiry or verification;(d)disclosures made under applicable provisions of the Act, rules and regulations made thereunder or under any other law that may have relevance for the time being in force;(e)costing in relation to manufacturing or assembly of the goods;(f)additional information from the person who made the reference; and(g)reliable information from any other source.
