Manner of conducting audit - CBEC's Customs Manual 2023 - Customs

..... nduct audit at the premises of the auditee. (4) The proper officer may, where considered necessary, inspect the imported goods or export goods or dutiable goods at the premises of the auditee or request the auditee to produce sample, if available, with him. (5) The proper officer shall inform the auditee of the objections, if any, before preparing the audit report to provide him an opportunity to offer clarifications with supporting documents. (6) Where the auditee is in agreement with the audit .....

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Manner of conducting audit - CBEC s Customs Manual 2023 - Customs

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..... o visit the premise but if required it may involve a field audit also. b. Premise Based Audit (PBA): Here the legal compliance and correct assessment of Customs duties will be verified at the premise of the importers and exporters. Identification of auditees for the PBA will be done based on the risk parameters. PBA will be conducted once in two/three/five years for AEO T-1/T-2/T-3 respectively. c. Theme Based Audit (ThBA): This provides for the review of data relating to the entire business act .....

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Manner of conducting audit - CBEC s Customs Manual 2023 - Customs

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