अप्रत्यक्ष कर
Customs Receipt Audit (CRA) wing has two sections in Ahmedabad, namely CRA-HQ (responsible for audit planning and auditing) and CRA DP (responsible for processing of SOFs/DPs). Additionally, it also has a section at branch office Jaipur which audits the customs revenue/DGFT in the state of Rajasthan in addition to GST/Central Excise/Service Tax revenue.
Auditee units under CRA in Ahmedabad office are-
• Director Generals of Foreign Trade located in the state of Gujarat
• Chief Commissioner of Customs, Ahmedabad
• All the subordinate Commissionerates, Divisions, Customs Houses, Inland Container Depots and Air Cargo Complexes under the jurisdiction of Chief Commissioner of Customs, Ahmedabad
• Commissioner (Appeal), Ahmedabad. Development
• Development Commissioners of Special Economic Zones and Export Oriented Units
Auditee units under CRA in Branch office, Jaipur are-
• Customs Commissionerate, Jodhpur (Hqrs at Jaipur)
• Director General of Foreign Trade, Jaipur
• Deputy Commissionerate Narcotics, Kota
• District Opium Officer, Chittorgarh, Pratapgrah, Kota, Jhalawad and Bhilwada