(1) For the purpose of Sub-section (2) of Section 34 of the Act, in order to determine whether the transaction value of the goods as declared by the importer is realistic or not, the value may be determined through the application of the all or any of the methods as stipulated in Section 13 of the Act.
(2) For the purpose of Sub-section (2) of Section 34 of the Act, in order to determine whether the quantity of the goods as declared by the importer is correct or not, the quantity may be determined by physical verification of the stock.
(3) In order to determine the reality of the value as declared in the customs office at the time of import, the ledger of transaction may be checked from the sales of the product up to the retail level.
(4) In order to do post clearance audit, the customs officer or the Director General shall notify the concerned importer about the date and time of audit in advance, to the extent practicable.