Assistance of professionals: officers may engage external experts in complex customs audits with prior approval. Regulation 6 permits the proper officer to engage external professionals - including Chartered Accountants, Cost Accountants or computer science/IT specialists - when the audit's nature or complexity warrants such assistance, provided the officer obtains previous approval from the Principal Commissioner or Commissioner of Customs before doing so.
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.
Assistance of professionals: officers may engage external experts in complex customs audits with prior approval.
Regulation 6 permits the proper officer to engage external professionals - including Chartered Accountants, Cost Accountants or computer science/IT specialists - when the audit's nature or complexity warrants such assistance, provided the officer obtains previous approval from the Principal Commissioner or Commissioner of Customs before doing so.
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