CBIC to come out with a list of “identified goods” subjecting stricter scrutiny

Current Context: The Central Board of Indirect Taxes and Customs (CBIC) has said that it will publish a list of "identified commodities" whose genuine value will be more closely examined.

• To address the undervaluation of specific imported commodities, the CBIC has announced the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023. According to a statement from the CBIC, the regulations will go into effect on February 11, 2023.
• Committee Structure
• Two committees will be established in accordance with the rules: a screening committee for a cursory review of "identified items" and an evaluation committee for a thorough examination. Importers of the specified items must use the Unique Quantity Code to declare the items' value.
• Importers will also have to meet more requirements under the Customs Automated System, and assessments of commodities will be subject to further scrutiny.
• Consequences of a Violation
• If there is a violation, additional legal action will be taken in accordance with the 2007 Customs Valuation Rules. In order to prevent importers from escaping duty by undervaluing their declarations and costing the government money, the budget recommended amending Section 14 of the Customs Act to impose new requirements on them about a certain class of imported products.
• Finally, the CBIC's execution of more stringent inspection of imported goods through the creation of committees and increased requirements for importers is intended to address undervaluation and safeguard the interests of the exchequer. In the upcoming months, both the release of these regulations and the list of identified commodities will be widely watched.

Question: 

Q.1 When will the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023, announced by CBIC, be effective?
a. January 14, 2023
b. February 11, 2023
c. March 1, 2023
d. April 1, 2023