Officers of Customs Audit - CBEC's Customs Manual 2025 - Customs

7. Officers of Customs Audit: 7.1 The Board vide Notification No. 22/2022-Customs (N/.T.) dated 31.03.2022 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. As per the provisions of Section 110AA of the Customs Act, 1962 the officers Audit Commissionerates are requied to forward the Audit finding/report to the proper officer having jurisdiction, as assigned under section 5 in respect of assessment of such duty, or to the officer who allowed such refund or drawback to issue necessary show cause notices based on the findings of audit. [Refer Notification No 22/2022-Cus( N.T.)., dated 31.03.2022 Notification No 26/2022-Cus( N.T.) dated 31.03.2022 7.2 The Board vide Notification No: 85/2017-Customs(NT) dated 07.09.2017 Notification No. 100/2018-Customs(N.T.) dated 27.12.2018 has notified Audit Commissionerates in Chennai, Delhi and Mumbai Zones Nhava Sheva 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.