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          Professional assistance in customs audits permitted where expert help is needed, subject to prior senior approval. Where the proper officer considers an audit's nature or complexity to require specialist input, the officer may engage external professionals such as a Chartered Accountant, Cost Accountant or experts in computer sciences and information technology to assist in the audit, provided the officer obtains the previous 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.

          <h1>Professional assistance in customs audits permitted where expert help is needed, subject to prior senior approval.</h1> Where the proper officer considers an audit's nature or complexity to require specialist input, the officer may engage external professionals such as a Chartered Accountant, Cost Accountant or experts in computer sciences and information technology to assist in the audit, provided the officer obtains the previous approval of the Principal Commissioner/Commissioner of Customs.

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