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The principal Regulation was published in the Gazette of India, Extraordinary, vide number G.S.R.132(E) dated the 23rd February,2004.[ Notification No.21/2004- CUSTOMS (N.T) dated the 23rd February,2004].
The Board has been examining various initiatives to enhance the effectiveness of EA 2000 Audit. It has been decided that the expertise of the Chartered/Cost Accountants can be availed in the process of Desk review being conducted by the Department. The services of Chartered/Cost Accountants would be paid at the rate of Rs. 5000/- per day with service tax and other government dues being extra.
