Customs audit framework permits audit of assessments and defines auditee broadly to cover importers, exporters, custodians, and warehouse licensees. Audit of assessment of imported goods or export goods, or of an auditee under the Customs Act, may be carried out by the proper officer either in the officer's office or at the premises of the auditee, in the manner prescribed. The term 'auditee' is broadly defined to include importers, exporters, approved custodians, warehouse licensees, and other persons concerned with clearing, forwarding, stocking, carrying, selling, or purchasing imported goods, export goods, or dutiable goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs audit framework permits audit of assessments and defines auditee broadly to cover importers, exporters, custodians, and warehouse licensees.
Audit of assessment of imported goods or export goods, or of an auditee under the Customs Act, may be carried out by the proper officer either in the officer's office or at the premises of the auditee, in the manner prescribed. The term "auditee" is broadly defined to include importers, exporters, approved custodians, warehouse licensees, and other persons concerned with clearing, forwarding, stocking, carrying, selling, or purchasing imported goods, export goods, or dutiable goods.
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