The selection of auditee or the selection of import declarations or export declarations, as the case may be, for the purposes of audit shall primarily be based on risk evaluation through appropriate selectivity criteria.
Section 4: Selection for Audit
Customs Audit Regulations, 2018Central Regulations · 1962
Where this provision sits
| Act | Customs Audit Regulations, 2018 |
|---|---|
| Section | 4 |
| Marginal note | Selection for Audit |
| Jurisdiction | Central |
| Status | In force as published by the source |
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