Customs Audit Regulations, 2018

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....he Central Board of Indirect Taxes and Customs hereby makes the following regulations, namely:- 1. Short title and commencement. - (1) These regulations may be called the Customs Audit Regulations, 2018. (2) They shall come into force on the date of their publication in the Official Gazette. 2. Definitions. - In these regulations, unless the context otherwise requires, - (a) "Act" means the Customs Act, 1962 (52 of 1962); (b) "audit" includes examination or verification of declaration, record, entry, document, import or export licence, authorisation, scrip, certificate, permission etc., books of account, test or analysis reports, and any other document relating to imported goods or export goods or dutiable goods, ....

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.... to them in the Act. 3. Auditee to preserve and make available relevant documents.-(1) The auditee shall preserve and on request by the proper officer make available in a timely manner, for the purposes of audit, true and correct information, records including electronic records, documents or accounts maintained in compliance of the provisions of the Act, rule or regulations, made there under or any other law for the time being in force, maintained for a minimum period of five years in relation to imported goods or export goods or dutiable goods. (2) The auditee shall render assistance to the proper officer and his team of officers in the discharge of their official duty and shall in no case refuse or obstruct the proper officer or hi....