of imported goods or
export goods
or of an auditee under this Act
either in his office or in the premises of the auditee in such manner as may be
prescribed.| Previous |
Customs Act 1962
Audit
1[Section 99A. Audit
*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 the auditee in such manner as may be
prescribed.
Explanation. ''For the purposes of this section,
'auditee' means a person who is subject to an audit under this 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
.]
1. Inserted Vide Section 90 of the Finance Act 2018
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