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Rule 42
Duties, Duties and Powers of Chairman and Members of Assessment Review Committee

(1) The work, duties and powers of the Evaluation Review Committee shall be as follows:-
(a) To understand the evidence adduced by the petitioner,
(b) Approving the decision made by the customs officer or canceling the decision and making the decision made by the customs officer in this regard,
(c) cause the petitioner to file additional evidence or documents,
(d) Collecting information required for evaluation of goods.
(2) Information about the decision made by the evaluation review committee shall be given to the applicant, department and the relevant customs office within seven days from the date of the decision.
(3) The monthly report of the work carried out by the evaluation review committee shall be submitted to the Ministry of Finance within seven days of the monthly payment.