Customs audit appointments and empowerment enable audits and issuance of show cause notices under the statutory audit regime.

Specified Customs officers have been appointed and empowered to perform Customs audit functions and to issue show cause notices based on audit findings; Audit Commissionerates with all India jurisdiction have been notified and a nodal directorate designated to coordinate audit activities. The Customs Audit Manual details three audit modalities-Transaction Based Audit, Theme Based Audit and Premises Based Audit-and prescribes principles, methodology and procedures for conducting audits.

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