Customs Audit Regulations 2018 u/s 99A of Custom Act & Proper Officer-Notifications
May 27, 2018
Custom
Customs Audit Regulations 2018 u/s 99A of Custom Act and Proper Officer for section 99A to be Deputy Commissioner or Assistant Commissioner–Notifications Finance Act, 2018 has inserted a new Chapter XIIA in the Customs Act relating to audit. The new section 99A provide that the proper officer may carry out …