Customs Manual 2023: Customs Audit Officers Empowered Under Section 99A of Customs Act, 1962; Nationwide Audit Jurisdiction

The Customs Manual 2023 outlines the appointment and empowerment of Customs Audit officers under section 99A of the Customs Act, 1962, as per notifications issued in May 2018. These officers are authorized to issue show cause notices based on audit findings. Additionally, Audit Commissionerates have been established in Chennai, Delhi, and Mumbai with nationwide jurisdiction, and the Directorate General of Audit is designated as the nodal directorate for Customs Post Clearance Audit (PCA). The Customs Audit Manual 2018 details the methodology for conducting Transaction-based, Theme-based, and Premises-based audits.

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