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TMI BlogSeeks to notify On-site Post Clearance Audit at the Premises of Importers and Exporters Regulations, 2011X X X X Extracts X X X X X X X X Extracts X X X X ..... f Revenue) (Central Board of Excise and Customs) Notification No.72/2011-Customs (N.T.) New Delhi, dated 4 th October, 2011. G.S.R. 745(E). - In exercise of the powers conferred by clause (d) of section 157, read with clause (ii) of sub-section (2) of section 158, of the Customs Act, 1962 (52 of 1962), the Central Board of Excise and Customs hereby makes the following re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... written or printed form and data stored on a floppy, disc, tape or any other form in electro-magnetic data storage device; (c) premises includes the place at which imported or export goods and connected books of account, records of transaction and other documents are ordinarily kept by an importer or exporter, as the case may be, and his registered office or the premises indicated in his I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orter, as the case may be, shall provide true and correct information to the proper officer. (3) The importer or exporter, as the case may be, shall render assistance to the proper officer in the discharge of his official duty and shall in no case refuse or obstruct the proper officer in discharge of official duty. 4. Manner of conducting audit.- (1) The proper officer shall give no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. (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 proper officer shall record the same in the audit report. (6) The proper officer may, where necessary, inspect the imported or export goods, where such goods are available during the course of audit. (7) The proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
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