https://www.taxtmi.com/acts?id=32393 The regulations define audit as the examination or verification of declarations, records, licences, books of account, test reports and any other documents related to imported, export or dutiable goods, including inspection and sample drawal where necessary. An auditee means any person subject to audit under the statute, including importers, exporters, approved custodians, warehouse licensees and any person involved directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing such goods. "Books of account" and "electronic records" are included within the documents subject to audit and "premises" extends to offices, warehouses, factories and other locations where such goods or records are ordinarily kept. en-us Fri, 25 May 2018 12:42:01 +0530 Fri, 25 May 2018 12:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32393 The regulations define audit as the examination or verification of declarations, records, licences, books of account, test reports and any other documents related to imported, export or dutiable goods, including inspection and sample drawal where necessary. An auditee means any person subject to audit under the statute, including importers, exporters, approved custodians, warehouse licensees and any person involved directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing such goods. "Books of account" and "electronic records" are included within the documents subject to audit and "premises" extends to offices, warehouses, factories and other locations where such goods or records are ordinarily kept. Act-Rules Customs Fri, 25 May 2018 12:42:01 +0530 https://www.taxtmi.com/acts?id=32393