[i][Chapter XII-A
AUDIT
99-A. Audit.
99-A. 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.]
| Other Contents of Customs Act, 1962 |
Chapter I- Preliminary
Chapter II- Officers Of Customs
Chapter III- Appointment of customs ports, airports, etc.
Chapter IV- Prohibition On Importation And Exportation Of Goods
Chapter IV-A- Detection Of Illegally Imported Goods And Prevention Of The Disposal Thereof
Chapter IV-B- Prevention Or Detention Of Illegal Export Of Goods
Chapter IV-C- Power To Exempt From The Provisions Of Chapters IV-A And IV-B
Chapter V- Levy Of, And Exemption From, Customs Duties
Chapter V-A- Indicating amount of duty in the price of goods, etc., for purpose of refund
Chapter V-AA- Administration Of Rules Of Origin Under Trade Agreement
Chapter V-B- Advance Rulings
Chapter VI- Provisions Relating To Conveyances Carrying Imported Or Exported Goods
Chapter VII- Clearance Of Imported Goods And Export Goods
Chapter VII-A- Payments Through Electronic Cash Ledger And Electronic Duty Credit Ledger
Chapter VIII- Goods In Transit
Chapter IX- Warehousing
Chapter X- Drawback
Chapter X-A- Special Provisions Relating To Special Economic Zone
Chapter XI- Special Provisions Regarding Baggage, Goods Imported Or Exported By Post, Courier And Stores
Chapter XII- Provisions Relating To Coastal Goods And Vessels Carrying Coastal Goods
Chapter XII-A- Audit
Chapter XII-B- Verification Of Identity And Compliance
Chapter XIII- Searches, Seizure And Arrest
Chapter XIV- Confiscation Of Goods And Conveyances And Imposition Of Penalties
Chapter XIV-A- Settlement Of Cases
Chapter XV- Appeals
Chapter XVI- Offences And Prosecutions
Chapter XVII- Miscellaneous
Schedule |
References
[i] Inserted by Act 13 of 2018, S. 90, dt. 28-3-2018.
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