Deputy Commissioner given Powers to Audit

[Notification No. 44/2018-Customs (N.T.) dated 24.05.2018]

In exercise of the powers conferred by clause (34) of section 2 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 40/2012-Customs (N.T.), dated the 2nd May, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (ii), vide number S.O. 993 (E), dated the 2nd May, 2012, namely:-

In the said notification, in the Table, against serial number 3, in column (3) after item no (xxx), the following item shall be inserted, namely: -

"(xxxa) Section 99A;"

[F.No. 437/1/2011-Dir (Cus)]