On-site Post Clearance Audit appointments: specified audit officers empowered as Customs officers to conduct audits under regulations. Specifies that officers of Commissionerates of Central Excise (Audit) and Service Tax (Audit) at ranks from Commissioner down to Inspector are appointed as Customs officers to conduct On-site Post Clearance Audit at importers' and exporters' premises within the jurisdiction of their commissionerates, under the notification's statutory authority, effective 15th October, 2014.
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.
On-site Post Clearance Audit appointments: specified audit officers empowered as Customs officers to conduct audits under regulations.
Specifies that officers of Commissionerates of Central Excise (Audit) and Service Tax (Audit) at ranks from Commissioner down to Inspector are appointed as Customs officers to conduct On-site Post Clearance Audit at importers' and exporters' premises within the jurisdiction of their commissionerates, under the notification's statutory authority, effective 15th October, 2014.
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