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of <h1>Section 99A of Customs Act: Officers Authorized to Audit Import/Export Goods, Includes Importers, Exporters, and Custodians.</h1> The Customs Act, 1962, under Section 99A, authorizes a proper officer to conduct audits on the assessment of imported or exported goods. This audit can be performed either at the officer's office or at the premises of the auditee, following prescribed procedures. An 'auditee' includes importers, exporters, custodians approved under section 45, warehouse licensees, and any individuals involved in the clearing, forwarding, stocking, carrying, selling, or purchasing of imported, exported, or dutiable goods. This provision was introduced by the Finance Act, 2018.
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