Officers of Customs Audit:

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Full Text of the Document

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.... under Section 17 and Section 28 of the Customs Act, 1962 vide Notification No. 40/2018-Cus (NT) dated the 11th May, 2018 which shall enable them to issue necessary show cause notices based on the findings of audit. The officers of the respective jurisdictional executive Customs Commissionerates have also been empowered by the Board as proper officers under section 99A vide notification No. 44/201....