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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs - Instruction No. 02/2021

Extract

..... ning of Customs post Clearance Audit (PCA) work - Instructions- regarding: I am directed to draw your kind attention to the Notification No.85/2017-Customs (NT), dated 07.09.2017, the Circular No.02/2019-Customs, dated 08.01.2019, the Customs Post Clearance Audit Manual, 2018 and the Instruction No. 18/2020 dated 06.10.2020 relating to Customs Post Clearance Audit. Under the new Customs Post Clearance Audit (PCA) scheme there are Transaction Based Audit (TBA), Premise Based Audit (PBA) and Theme Based Audit (ThBA) and upon review thereof the findings are: i. There is a huge pendency in all the three types of Audit; ii. There is no proper system of reporting; iii. Monitoring of Customs PCA performance is not effective; iv. The follow up mech .....

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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs

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..... rate General of Systems to find a way to wipe out the pendency in the system. 3.1.2. Half yearly meetings on TBA: Respective Zonal ADGs of DG Audit shall convene half yearly meetings of all the Customs Audit Commissionerates/Customs Commissionerates to discuss the conduct of TBA. The meeting may deliberate upon topics such as including local risk parameters in the selection of BE/SB for TBA, the issue as to whether increase or decrease the total number of bills selected for audit, and the progress/pendency of TBA etc.. Similarly, the DG Audit shall convene half yearly meetings of the committee consisting of all Zonal Chief Commissioners or the officers deputed by him. The committee shall discuss the points placed before it by the ADG level .....

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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs

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..... finalise the list of auditees for PBA for the next financial year. The final list shall be communicated to the Audit Commissionerates before 31st March. The Audit Commissionerate shall plan the PBA for the year in such a way that the number of auditees is evenly spread in all the months and all selected entities are audited. It must be ensured that every entity selected should be subjected to the full audit cycle starting from Desk Review, Audit Plan, Audit Verification and preparation of audit report. 3.2.3. Role of Audit Commissionerates: The present practice of sending questionnaire to the other Commissionerate under whose jurisdiction the entity operates shall be stopped forthwith. Rather only the audit reports with the details of dete .....

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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs

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..... ThBA 31st July /31st January 4. Report to DG Audit 20th August /20th February 3.4. MIS reports 3.4.1: New formats: Three new formats namely, CUS PCA-I (Annexure-I), CUS PCA-2 (Annexure-2). and CUS PCA-3 (Annexure-3) are prescribed for the reporting of the PCA performance of TBA, PBA and ThBA respectively. A new format CUS PCA-4 (Annexure-4) is prescribed for the reporting of the status of audit detections and it is given as Annexure-4 of this instruction. 3.4.2. MIS reports in DDM Portal: DDM to make these new formats available in the MPR section of the portal before 31.03.2021. DG Systems shall submit an Action Taken Report in this regard before 20.03.2021. 3.4.3. Uploading data in the new formats: While the reports relating to PBA and Th .....

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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs

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..... hly meeting of MCM preferably in the third week of the succeeding month to monitor the audit performance. The ADC/JC in charge of the PACC of all the concerned jurisdictional Commissionerates shall attend this meeting. 3.6.2. The MCM shall discuss about performance of TBA, PBA and ThBA, as the case may be, and decide on the objections raised during the month. Besides, the MCM shall also take stock of the status on the decisions taken previously, progress on the pending audit objections; and any other relevant issue which has a bearing on conducting PCA. 3.6.3. The principal Commissioner/Commissioner shall send a monthly report to the DG (Audit) within seven days of the MCM. 3.7. Supervision by Principal Chief Commissioner/ Chief Commissione .....

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Streamlining of Customs post Clearance Audit (PCA) work — Instructions - Customs

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