Inspection of ICDs/CFSs/AFSs - CBEC's Customs Manual 2023 - Customs

..... 9. Inspection of ICDs/CFSs/AFSs 9.1. It is necessary that each ICD/CFS is closely monitored by way of some sort of audit /visits to ensure that the performance of ICDs/CFSs is of desired standards and requested to put a system in place and take necessary action in a time bound manner. 9.2. Therefore, Board has decided to put in place a proper system for regular inspection for ICDs/CFSs. Such a system would ensure better functioning of ICDs/CFSs in future and would be of great benefit to the impo .....

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Inspection of ICDs/CFSs/AFSs - CBEC s Customs Manual 2023 - Customs

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..... efaulting ICDs/CFSs. 9.2.4 Normally the operations and records in respect of the previous financial year shall be covered in the inspection. 9.2.5 For the ICDs/CFSs, which have not been inspected/audited so far, the initial inspection shall be for the period of last five years or from the date of commencement whichever is earlier. 9.2.6 The Directorate General of Performance Management during the inspections of field commissionerates, done by them shall also examine the records relating to the i .....

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Inspection of ICDs/CFSs/AFSs - CBEC s Customs Manual 2023 - Customs

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