https://www.taxtmi.com/circulars?id=66802 Amendments require dynamic, risk based selection of IECs for Premises Based Audit with annual auditee lists prepared by DG Audit in consultation with analytics and finalised by a committee; lists must be communicated to Audit Commissionerates before 31 March. Audit Commissionerates shall evenly schedule audits and complete the full audit cycle for each selected entity. Themes for Theme Based Audit will be selected biannually by a committee convened by DG Audit. Revised MIS formats CUS PCA 1 to CUS PCA 4 are prescribed for standardized reporting of detections, recoveries and pendency. en-us Wed, 06 Sep 2023 00:00:00 +0530 Wed, 11 Feb 2026 15:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66802 Amendments require dynamic, risk based selection of IECs for Premises Based Audit with annual auditee lists prepared by DG Audit in consultation with analytics and finalised by a committee; lists must be communicated to Audit Commissionerates before 31 March. Audit Commissionerates shall evenly schedule audits and complete the full audit cycle for each selected entity. Themes for Theme Based Audit will be selected biannually by a committee convened by DG Audit. Revised MIS formats CUS PCA 1 to CUS PCA 4 are prescribed for standardized reporting of detections, recoveries and pendency. Circulars Customs Wed, 06 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66802