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<h1>Customs Audit in Special Economic Zones Empowers Oversight Through Collaborative Commissioner-Led Panel Mechanism</h1> Customs officers will audit authorized operations and transactions in Special Economic Zones (SEZs) based on a panel drawn by the Development Commissioner in consultation with the Chief Commissioner of Customs and Central Excise. This audit process is mandated under the Special Economic Zones Act, 2005 to ensure compliance and proper oversight of SEZ activities.