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    <title>Amendment of section 157.</title>
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    <description>Clause 52 inserts a new clause empowering the Board under section 157 to prescribe the manner of conducting audit of assessment of duty on imported or export goods, including audits at the office of the proper officer or at the premises of the importer or exporter.</description>
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      <description>Clause 52 inserts a new clause empowering the Board under section 157 to prescribe the manner of conducting audit of assessment of duty on imported or export goods, including audits at the office of the proper officer or at the premises of the importer or exporter.</description>
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