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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>2011 Regulations Define Audit Terms for Importers and Exporters, Including Document Inspections and Sample Collection Under Section 2.</h1> The On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011 defines key terms related to auditing import and export activities. An 'audit' involves examining various documents and records associated with imported and exported goods, possibly including physical inspection and sample collection. 'Books of account' encompass various accounting records, whether in physical or electronic form. 'Premises' refer to locations where goods and related documents are typically stored, including the registered office or specified locations in the Importer Exporter Code. Undefined terms follow the meanings provided in the Customs Act, 1962.
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