https://www.taxtmi.com/acts?id=16508 On-site post-clearance audits require the Superintendent of Customs and Central Excise or Appraiser to give at least fifteen days' notice, to gather prior information, visit and audit at the importer's or exporter's premises, inspect goods, take samples and copy documents, and to inform parties of objections before preparing a draft report so they may offer clarifications; voluntary payments when parties agree with findings are to be recorded in the audit report. en-us Wed, 30 May 2012 14:37:40 +0530 Sat, 12 Jan 2013 11:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16508 On-site post-clearance audits require the Superintendent of Customs and Central Excise or Appraiser to give at least fifteen days' notice, to gather prior information, visit and audit at the importer's or exporter's premises, inspect goods, take samples and copy documents, and to inform parties of objections before preparing a draft report so they may offer clarifications; voluntary payments when parties agree with findings are to be recorded in the audit report. Act-Rules Customs Wed, 30 May 2012 14:37:40 +0530 https://www.taxtmi.com/acts?id=16508