Customs audit powers: statutory authority to audit assessments and define auditees, with procedures to be prescribed by regulation. Insertion of a new audit chapter empowers the proper officer to audit assessments of imported or export goods or any auditee either in the officer's office or at the auditee's premises in the manner prescribed by regulations, and defines 'auditee' to include importers, exporters, approved custodians, warehouse licensees and other persons directly or indirectly involved in activities concerning imported, export or dutiable goods.