Customs audit powers require forwarding audit findings to proper assessing or refund officer to enable show cause action.

Officers of Customs of specified ranks are appointed as Customs Audit officers to conduct audits and must forward audit findings to the proper officer having jurisdiction for assessment or to the officer who allowed a refund or drawback so that show cause notices or appropriate administrative actions may be issued; Audit Commissionerates have been notified with all India jurisdiction and the Directorate General of Audit is the nodal directorate for Customs Post Clearance Audit.

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