Nodal Directorate designation for Customs Post Clearance Audit mandates centralized coordination with monthly and quarterly submissions required. The Directorate General of Audit is designated as the Nodal Directorate for Customs Post Clearance Audit, consolidating oversight of TBA, ThBA and PBA and expanding its charter to coordinate implementation, update the audit manual, study compliance and recoveries, ensure audit quality assurance, coordinate auditor training, develop an Audit Module in ICES, create a dedicated internal vertical, report to the Member (Customs), and produce monthly and quarterly reports and a quarterly bulletin on audit performance and findings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Nodal Directorate designation for Customs Post Clearance Audit mandates centralized coordination with monthly and quarterly submissions required.
The Directorate General of Audit is designated as the Nodal Directorate for Customs Post Clearance Audit, consolidating oversight of TBA, ThBA and PBA and expanding its charter to coordinate implementation, update the audit manual, study compliance and recoveries, ensure audit quality assurance, coordinate auditor training, develop an Audit Module in ICES, create a dedicated internal vertical, report to the Member (Customs), and produce monthly and quarterly reports and a quarterly bulletin on audit performance and findings.
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