Customs

Customs Audit Regulations, 2018 Notification No. 45/2018-Customs (N.T.) dated 24thMay, 2018 G.S.R.–(E). – In exercise of the powers conferred by clause (k) of section 157, read with section 99A and clause (ii) of sub-section (2) of section 158, of the Customs Act, 1962 (52 of 1962) and in supersession of the On-site Post Clearance Audit…