Audit - CBEC's Customs Manual 2023 - Customs

..... Notification No. 45/2018-Customs (N.T.) dt. 24th May 2018.] 1.2 A new Chapter XII A with heading ‘AUDIT’ was introduced in Customs Act, 1962 after Section 99. A new Section 99A (under Chapter XII A) has been introduced to provide a statutory framework for the procedure for conducting post clearance audit. Section 99A: the proper officer may carry out the audit of assessment of imported goods or export goods or of an auditee under this Act either in his office or in the premises of th .....

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Audit - CBEC s Customs Manual 2023 - Customs

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..... ct No. 13 of 2018), dt. 29-3-2018.] 1.4 Customs Audit Regulations, 2018 has been issued in terms of power conferred by Clause (k) of section 157and the same is in accordance with global best practices, which is aimed at creating an environment of increased compliance while allowing the Department the flexibility to increase the facilitation for importers and exporters. Customs Audit Regulations, 2018 mark a fundamental shift in the functioning of the Indian Customs since the legal compliance and .....

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Audit - CBEC s Customs Manual 2023 - Customs

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..... if such sample or goods are available and where necessary, drawl of samples. Further, for the purpose of the section 99A, “auditee” means a person who is subject to an audit under the section and includes an importer or exporter or custodian approved under section 45 or licensee of a warehouse and any other person concerned directly or indirectly in clearing, forwarding, stocking, carrying, selling or purchasing of imported goods or export goods or dutiable goods. Further, "prem .....

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Audit - CBEC s Customs Manual 2023 - Customs

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