Chandigarh, June 30 -- An audit by the customs office at Shaheed Bhagat Singh International Airport, Mohali, has uncovered financial and administrative lapses, including unreconciled government receipts exceeding Rs.1 crore, the non-disposal of confiscated goods worth nearly Rs.73 lakh, the short levy of customs duty, and the absence of basic accountability mechanisms such as physical verification of seized property and maintenance of receipt registers. The inspection report, prepared by the office of the Principal Director of Audit (Central), Chandigarh, following an audit conducted between January 5 and 9 this year, paints a picture of weak financial control and poor inventory management in one of the region's most sensitive customs formations. The report has been forwarded to the Mohali deputy commissioner of customs for corrective action, with the department directed to furnish an action-taken report within a month. Among the most significant findings by officials is a short levy of customs duty amounting to nearly Rs.2.72 lakh, allegedly caused by excluding taxes paid in the country of origin while determining the assessable value of imported goods cleared through baggage and detention receipts. The audit noted that despite the discrepancy having been pointed out, the customs department failed to furnish any reply, with its final response still awaited. The auditors also found that confiscated goods worth Rs.72.98 lakh, including cigarettes, iPhones and saffron, remained undisposed of for prolonged periods, contrary to statutory guidelines requiring prompt disposal of seized or perishable goods. The report warns that delayed auctions, destruction or transfer of such items increase the risk of deterioration, pilferage, litigation and revenue loss, while exposing weaknesses in inventory control and internal oversight. Periodic age-wise reviews of pending confiscated goods were also found missing. In another glaring lapse, the audit found no evidence of mandatory periodic physical verification of confiscated goods stored in the customs malkhana. No verification reports, supervisory approvals or records documenting inspections could be produced. As a result, auditors said they could not establish whether the seized goods physically existed, whether they had deteriorated, or whether shortages or substitutions had occurred. The report warned that such failures assume greater significance in an airport environment, where malkhana stocks often include high-value and sensitive items, such as gold, foreign currency, electronics and prohibited goods. Besides, auditors found that Rs.1.05 crore collected through baggage receipts in 2024-25 had been deposited in banks but was not reconciled with PAO/treasury records, violating General Financial Rules. The audit further revealed that the office did not maintain a receipt book register, making it impossible to verify whether receipt books issued for collecting government dues had been properly accounted for or whether all collections had reached the government account. The report also flagged incorrect classification of customs receipts, stating that baggage-related collections-including customs duty, AIDC, penalties, redemption fines, interest and social welfare surcharge-had been booked under a single accounting head instead of their prescribed heads, potentially affecting the accuracy of government accounts....