Decentralisation of customs audit shifts assessment audits to local commissionerates where EDI and risk tools permit, requiring compliance reporting. Audit of assessments arising from clearances at minor ports and foreign post offices shall be conducted within the local Commissionerate rather than being sent to major Customs Houses. This decentralisation reflects departmental restructuring and technological advances such as Electronic Data Interchange and Risk Management System; where EDI enables concurrent/post-audit at a Customs House, outstation submission of Bills of Entry is unnecessary. Commissioners must make arrangements for in house audit, Chief Commissioners must issue Standing Orders and report compliance to the Board, and the prior Board instruction is rescinded.
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Decentralisation of customs audit shifts assessment audits to local commissionerates where EDI and risk tools permit, requiring compliance reporting.
Audit of assessments arising from clearances at minor ports and foreign post offices shall be conducted within the local Commissionerate rather than being sent to major Customs Houses. This decentralisation reflects departmental restructuring and technological advances such as Electronic Data Interchange and Risk Management System; where EDI enables concurrent/post-audit at a Customs House, outstation submission of Bills of Entry is unnecessary. Commissioners must make arrangements for in house audit, Chief Commissioners must issue Standing Orders and report compliance to the Board, and the prior Board instruction is rescinded.
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