https://www.taxtmi.com/manuals?id=2385 The Regulations establish a statutory framework permitting the proper officer to conduct post clearance customs audits either in office or at an auditee's premises, defining audit to include verification of declarations, records, licences, books of account, test reports and inspection or drawl of samples, and defining auditee to encompass importers, exporters, approved custodians, warehouse licensees and any person directly or indirectly involved in the handling, sale or purchase of imported, export or dutiable goods, with "premises" covering offices, branches, warehouses, factories or other locations where relevant goods or records are ordinarily kept. en-us Sun, 05 Mar 2023 14:14:00 +0530 Tue, 07 Mar 2023 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=2385 The Regulations establish a statutory framework permitting the proper officer to conduct post clearance customs audits either in office or at an auditee's premises, defining audit to include verification of declarations, records, licences, books of account, test reports and inspection or drawl of samples, and defining auditee to encompass importers, exporters, approved custodians, warehouse licensees and any person directly or indirectly involved in the handling, sale or purchase of imported, export or dutiable goods, with "premises" covering offices, branches, warehouses, factories or other locations where relevant goods or records are ordinarily kept. Manuals Customs Sun, 05 Mar 2023 14:14:00 +0530 https://www.taxtmi.com/manuals?id=2385