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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit - Customs - Instruction No. 18/2020

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..... Analytics and Risk Management, Principal Commissioners/Commissioners of Customs (Audit), Delhi, Mumbai-I, Mumbai-Il and Chennai Webmaster, CBIC. Madam/Sir, Subject: Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit -regarding. CBIC revamped the Customs Audit by introducing a new regime of Customs Post Clearance Audit. The new Customs Post Clearance Audit comprises of three types, namely, Transaction Based Audit (TBA), Theme Based Audit (ThBA), and Premises Bas .....

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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit - Customs

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..... of the Charter of the Directorate General of Audit may be expanded to cover the following aspects: a. To ensure effective and efficient implementation of Customs Post Clearance Audit, in coordination with the Audit Commissionerates and field formations, including periodic review and updating of the audit manual. b. To coordinate with the Directorate General of Systems & Data Management and Directorate General of Analytics and Risk Management for further developing the Audit Module in ICES, w .....

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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit - Customs

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..... tters relating to Customs Post Clearance Audit. iii. The Directorate General of Audit in the respect of Customs Post Clearance Audit, will report to the Member (Customs), CBIC. iv. The Directorate General of Audit will coordinate with the Committee of Chief Commissioners and its functions listed at Para 1.6 (i) to 1.6 (vi) of the manual. v. Effective from October, 2020 (report for the month of September) Chief Commissioners shall send a monthly report on TBA to the Directorate General of Audit f .....

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Directorate General of Audit as a Nodal Directorate for Customs Post Clearance Audit - Customs

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