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of <h1>Customs Circular Enhances Post Clearance Audit Efficiency: New Guidelines, Reporting Formats, and Compliance Cell Introduced.</h1> The circular outlines instructions for streamlining Customs Post Clearance Audit (PCA) processes, addressing issues like audit pendency, ineffective reporting, and inadequate monitoring. It mandates clearing historical audit backlogs by September 2021 and sets guidelines for Transaction Based Audit (TBA), Premise Based Audit (PBA), and Theme Based Audit (ThBA). The circular establishes new reporting formats, requires monthly and half-yearly meetings for audit reviews, and introduces a Post Audit Compliance Cell for monitoring. It emphasizes the need for improved supervision by Chief Commissioners and mandates the publication of quarterly bulletins detailing audit performance and outcomes.
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