Officers of Customs Audit: - CBEC's Customs Manual 2023 - Customs

7. Officers of Customs Audit: 7.1 The Board vide Notification No. 39/2018-Customs (N.T.) dated 11th May, 2018 has appointed officers of Customs of specified ranks as officers of Customs Audit for the purpose of carrying out audit under section 99A of the Customs Act, 1962. The specified officers have also been empowered under Section 17 and Section 28 of the Customs Act, 1962 vide Notification No. 40/2018-Cus (NT) dated the 11th May, 2018 which shall enable them to issue necessary show cause notices based on the findings of audit. The officers of the respective jurisdictional executive Customs Commissionerates have also been empowered by the Board as proper officers under section 99A vide notification No. 44/2018-Customs (N.T.) dated 24th May, 2018. [Refer Notification No 39/2018-Cus( NT)., dated 11-05-2018 Notification No 40/2018-Cus( NT)., dated 11-05-2018, notification No. 44/2018-Customs (N.T.) dated 24-05-2018] 7.2 The Board vide Notification No: 85/2017-Customs(NT) dated 07.09.2020 has notified Audit Commissionerates in Chennai, Delhi and Mumbai Zones with all India jurisdiction. 7.3 The Board vide Instruction No: 18/2020-Customs dated 06.10.2020 has appointed Directorate General of Audit as the nodal directorate for Customs PCA. 8. The Customs Audit Manual 2018 explains in detail the principles, methodology and procedure for conducting three types of customs audits i.e. Transaction based audit (TBA), Theme based audit (ThBA) and Premises based Audit (PBA), which should be referred to for more details about Customs Audit.