Manner of conducting audit

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..... documents, information or record including electronic record, as may be relevant to audit. (3) The proper officer shall give not less than fifteen days advance notice to the auditee to conduct 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 .....

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..... ditee within thirty days from the date of starting of the audit. The jurisdictional Commissioner of Customs may extend the period of completion of audit from thirty days to sixty days, by an order in writing. 4.2 Post Clearance Audit (PCA) and Customs Audit Regulations, 2018 1. Types of Post Clearance Audit: a. Transaction Based Audit (TBA): Examination of BE/SB for verifying compliance t .....

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..... Directorate General of Analysis and Risk Management has been entrusted the responsibility of identifying the potential focus areas and entities for various types of audit. Audit Comissionerates have started functioning in right earnest with encouraging results. [Refer Circular No. 02/2019-Customs dated 08.01.2019] - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Comme .....

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