Appointment of customs audit officers under section 99A designated specific ranks to conduct statutory audits and functions. Designates officers in the Commissionerate of Customs (Audit) to exercise audit functions under section 99A of the Customs Act, 1962, by mapping Commissionerate posts to corresponding Customs officer ranks (Principal Commissioner or Commissioner; Additional Commissioner; Joint Commissioner; Deputy Commissioner; Assistant Commissioner; Superintendent or Appraiser; Inspector or Examiner) for the purpose of carrying out statutory audits.