TaxTMI 
TaxTMI 
Seeks to notify On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011
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.... of Excise and Customs) Notification No.72/2011-Customs (N.T.) New Delhi, dated 4th October, 2011. G.S.R. 745(E). - In exercise of the powers conferred by clause (d) of section 157, read with clause (ii) of sub-section (2) of section 158, of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following regulations, namely:- 1. Short title and commenceme....
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....y other form in electro-magnetic data storage device; (c) 'premises' includes the place at which imported or export goods and connected books of account, records of transaction and other documents are ordinarily kept by an importer or exporter, as the case may be, and his registered office or the premises indicated in his Importer Exporter Code (IEC) issued by the Ministry of Commerce and Industr....
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....fficer. (3) The importer or exporter, as the case may be, shall render assistance to the proper officer in the discharge of his official duty and shall in no case refuse or obstruct the proper officer in discharge of official duty. 4. Manner of conducting audit.- (1) The proper officer shall give not less than fifteen days advance notice to the importer or exporter, as the case may be, to con....
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.... or in full, he may make voluntary payments of duty due, if any, and the proper officer shall record the same in the audit report. (6) The proper officer may, where necessary, inspect the imported or export goods, where such goods are available during the course of audit. (7) The proper officer may take samples of imported or export goods in the presence of the importer or exporter as the case m....