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Section 99A: Audit

The Customs Act, 1962*Union territory Act of Chandigarh · Act 52 of 1962

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.]

CHAPTER XIII SEARCHES, SEIZURE AND ARREST

Where this provision sits

ActThe Customs Act, 1962*
Section99A
Marginal noteAudit
JurisdictionUnion territory of Chandigarh
StatusIn force as published by the source

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