Section 90 of Finance Act 2018
[Section 90 of Finance Act 2018 deals with Insertion of new Chapter XIIA and is covered in CHAPTER IV INDIRECT TAXES]
Insertion of new Chapter XIIA
90. In the Customs Act, after Chapter XII, the following Chapter shall be inserted, namely:—
99A. Audit.—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.’.