Manner of conducting audit.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e to the importer or exporter, as the case may be, to conduct audit. (2) The 1[Superintendent of Customs and Central Excise or Appraiser.] shall, where considered necessary, (i) obtain from the importer or exporter, as the case may be, prior information relating to imported or export goods, as the case may be, before conducting audit; (ii) visit the premises to gather relevant information r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ntendent of Customs and Central Excise or Appraiser.] may, where necessary, inspect the imported or export goods, where such goods are available during the course of audit. (7) The 1[Superintendent of Customs and Central Excise or Appraiser.] may take samples of imported or export goods in the presence of the importer or exporter as the case may be and copy of relevant documents to verify the co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X