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<h1>Finance Bill 2018: Clause 88 introduces Chapter XIIA in Customs Act for auditing imported and exported goods under Section 99A.</h1> Clause 88 of the Finance Bill, 2018 proposes the insertion of Chapter XIIA into the Customs Act, introducing provisions for the audit of imported and exported goods. Section 99A authorizes the proper officer to conduct audits on these goods or on an auditee, either at the officer's office or at the auditee's premises, following prescribed procedures. The term 'auditee' is defined to include importers, exporters, custodians, warehouse licensees, and others involved in the handling of imported or exported goods.