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of <h1>Customs Audit Regulation 6: Officers Can Engage Professionals with Approval for Complex Audits Needing Expertise</h1> Regulation 6 of the Customs Audit Regulations, 2018 allows a proper officer to seek assistance from professionals such as Chartered Accountants, Cost Accountants, or experts in computer sciences or information technology for conducting audits. This assistance can be sought when the audit's nature and complexity necessitate professional expertise. However, the officer must obtain prior approval from the Principal Commissioner or Commissioner of Customs before engaging such professionals.
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