https://www.taxtmi.com/acts?id=32393 Customs Audit Regulations, 2018 define audit as verification of declarations, records, licences, accounts and other material relating to imported, exported or dutiable goods, with inspection or sampling where necessary. An auditee includes importers, exporters, custodians, warehouse licensees and others involved in the movement or dealing of such goods. Audit reports, books of account, electronic records and premises are broadly defined, and undefined terms adopt the meanings assigned under the Customs Act, 1962. en-us Fri, 25 May 2018 12:42:01 +0530 Fri, 24 Jul 2026 16:47:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32393 Customs Audit Regulations, 2018 define audit as verification of declarations, records, licences, accounts and other material relating to imported, exported or dutiable goods, with inspection or sampling where necessary. An auditee includes importers, exporters, custodians, warehouse licensees and others involved in the movement or dealing of such goods. Audit reports, books of account, electronic records and premises are broadly defined, and undefined terms adopt the meanings assigned under the Customs Act, 1962. Act-Rules Customs Fri, 25 May 2018 12:42:01 +0530 https://www.taxtmi.com/acts?id=32393