Customs audit regulations establish CBIC authority to prescribe audit procedures and supersede prior on-site post-clearance rules. The regulation notifies the Customs Audit Regulations, establishing a statutory framework for customs audit procedures under powers conferred by the Customs Act, empowering the Central Board of Indirect Taxes and Customs to prescribe and administer audit mechanisms and expressly superseding the prior On-site Post Clearance Audit regulation while preserving prior actions; the regulations commence on publication in the Official Gazette.