52. In section 157 of the Customs Act, in sub-section (2), after clause (c), the following clause shall be inserted, namely:—
“(d) the manner of conducting audit of the assessment of duty of the imported or export goods at the office of the proper officer or the premises of the importer or exporter, as the case may be.”.
Notes on Clauses:
Clause 52 of the Bill seeks to amend section 157 of the Customs Act relating to general power to make regulations by inserting a new clause (d) in sub-section (2) so as to empower the Board to specify the manner of conducting audit of assessment including at the premises of the importer or exporter.
