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    <description>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.</description>
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