अप्रत्यक्ष कर
The Customs Receipt Audit (CRA) wing is responsible for audit of customs revenue and the functions of the Customs Department under the Customs Act, 1962. It also audits the offices of DGFT and Development Commissioners under the jurisdiction of Gujarat. The customs revenue recovered in the Union Territory of Dadra & Nagar Haveli and Daman & Diu is being audited by this Section till 2018-19, the same has now been transferred to the office of the Director General of Audit (Central) Mumbai.