https://www.taxtmi.com/manuals?id=7540 The Customs Audit Manual 2023 sets out principles, methodology and procedural steps for customs audits, specifying three audit modalities: Transaction Based Audit (TBA), Theme Based Audit (ThBA) and Premises Based Audit (PBA), and directing officials to the Manual for detailed scope, selection criteria, evidence standards and execution stages to be followed during audit implementation. en-us Fri, 21 Feb 2025 13:18:44 +0530 Fri, 21 Feb 2025 13:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7540 The Customs Audit Manual 2023 sets out principles, methodology and procedural steps for customs audits, specifying three audit modalities: Transaction Based Audit (TBA), Theme Based Audit (ThBA) and Premises Based Audit (PBA), and directing officials to the Manual for detailed scope, selection criteria, evidence standards and execution stages to be followed during audit implementation. Manuals Customs Fri, 21 Feb 2025 13:18:44 +0530 https://www.taxtmi.com/manuals?id=7540