Jurisdiction of customs audit defined: central officers appointed with nationwide audit authority under Customs Act. Appoints specified officers as Principal Chief Commissioners of Customs or Chief Commissioners of Customs corresponding to Commissioners of Customs (Audit) listed in the Table, with the area of jurisdiction for audit for the listed entries declared as All India. The notification is issued under sub-section (1) of section 4 of the Customs Act, 1962 and takes effect from 1st April 2018; it is administrative and non-adjudicatory and has been superseded by a later notification.