https://www.taxtmi.com/manuals?id=7533 Section 99A authorises the proper officer to audit assessments of imported, export or dutiable goods at the officer's office or at auditee premises; the Customs Audit Regulations, 2018 prescribe the manner of audit. "Audit" encompasses examination of declarations, records, licences, books of account, test reports, inspection and sample drawl. "Auditee" covers importers, exporters, approved custodians, warehouse licensees and any person directly or indirectly involved in clearance, forwarding, stocking, carrying, selling or purchasing of such goods. "Premises" includes offices, warehouses, factories or locations where goods or records are ordinarily kept. en-us Fri, 21 Feb 2025 13:12:00 +0530 Fri, 21 Feb 2025 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7533 Section 99A authorises the proper officer to audit assessments of imported, export or dutiable goods at the officer's office or at auditee premises; the Customs Audit Regulations, 2018 prescribe the manner of audit. "Audit" encompasses examination of declarations, records, licences, books of account, test reports, inspection and sample drawl. "Auditee" covers importers, exporters, approved custodians, warehouse licensees and any person directly or indirectly involved in clearance, forwarding, stocking, carrying, selling or purchasing of such goods. "Premises" includes offices, warehouses, factories or locations where goods or records are ordinarily kept. Manuals Customs Fri, 21 Feb 2025 13:12:00 +0530 https://www.taxtmi.com/manuals?id=7533