Assistance of professionals allowed in customs audits with prior commissioner approval to address complex or technical issues. Engagement of external professionals, including chartered accountants, cost accountants, or computer/IT experts, is authorised for customs audits when the proper officer deems specialised expertise necessary; such assistance requires prior approval of the Principal Commissioner/Commissioner of Customs.
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 allowed in customs audits with prior commissioner approval to address complex or technical issues.
Engagement of external professionals, including chartered accountants, cost accountants, or computer/IT experts, is authorised for customs audits when the proper officer deems specialised expertise necessary; such assistance requires prior approval of the Principal Commissioner/Commissioner of Customs.
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