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Regulation 4 - Manner of conducting audit. - On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011Extract 4. Manner of conducting audit.- (1) The 1 [ Superintendent of Customs and Central Excise or Appraiser. ] shall give not less than fifteen days advance notice 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 relating to imported or export goods, as the case may be. (3) The 1 [ Superintendent of Customs and Central Excise or Appraiser. ] shall conduct the audit in the premises of the importer or exporter, as the case may be. (4) The 1 [ Superintendent of Customs and Central Excise or Appraiser. ] shall inform the importer or exporter, as the case may be, of the objections, if any, before preparing the draft audit report to provide him an opportunity to offer clarifications with supporting documents. (5) Where the importer or exporter as the case may be, is in agreement with the audit findings, in part or in full, he may make voluntary payments of duty due, if any, and the 1 [ Superintendent of Customs and Central Excise or Appraiser. ] shall record the same in the audit report. (6) The 1 [ Superintendent 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 correctness of assessment of duty. ------------------- Notice:- 1. Substituted vide Notification No. 114/2012-Customs (N.T.), Dated 27/12/2012 , before it was read as:- "proper officer"
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