Streamlining of Customs Post Clearance Audit (PCA) Work-Instructions

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....a Management, The Principal Director General, Directorate General of Revenue Intelligence, The Director General, Directorate General of Analytics & Risk Management, The Director General, Directorate General of Audit, The Commissioner, Public Accounts Committee (PAC), The Commissioner, Directorate of Data Management, The Webmaster, CBIC. Madam/Sir, Subject: Streamlining of Customs Post Clearance Audit (PCA) Work-Instructions-reg. The undersigned is directed to draw your kind attention to the Instruction No. 02/ 2021-Customs dated 16.02.2021 regarding Customs Post Clearance Audit (PCA). 2. A Meeting to review the performance of Customs PCA was taken by the Chairman, CBIC on 10.03.2023 and based on the decisions taken during the Meeti....

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....tees is evenly spread in all the months and all selected entities are audited. It must be ensured that every entity selected should be subjected to the full audit cycle starting from Desk Review, Audit Plan, Audit Verification and preparation of Audit Report." (iii) Para 3.2.4. deleted. (iv) Para 3.3.1. to be substituted with the following Para:- "3.3.1. Selection of themes: The DG Audit shall convene half yearly meetings of the committee consisting of all the Principal Chief Commissioners/ Chief Commissioners in charge of Customs (Audit) Commissionerates; the Principal ADG/ ADG, NCTC, Mumbai and a representative from DRI HQ (not below the rank of Director). The committee shall meet in January and July to select the themes for ThBA for ....

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....n Based Audit (TBA) Annexure I (Amount) (Rs. In Lakhs) Detections % BES/ Total no. of BES/SBs No. of BES/SBs No. of BES or SBs Category given OOC/ Opening Balance of selected for TBA SBs Selected audited Closing Balance of Period -Wise Break-UP No. of Consultative Letters Issued made during the Detections made Month Recoveries made during the Month. Recoveries made upto the Month upto the Month during LEO during pending TBA the Month 2 3 During the Month 4 the Month pending TBA (3)+(4)-(7) Remarks Upto the Month 5 6 During the Month 7 Upto the Month 8 3 year Years 9 10 11 12 13 During Upto the the Month Month 14 No. Amount No. Amount No. Duty Paid Interest Penalty Paid Total (21)+(21A)+ No. (218) Duty Paid Penalty Interest Total (23)+(23A)+....

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....irst report for the current Financial Year, during the month figures should be from 1st April to the reporting month. Upto the month figures should reflect cumulative figures for the reporting Financial Year. In Column no. 3, number of premises should be reflected which are selected by NCTC, Mumbai and subsequent allocated by the DG Audit to Customs Audit Commissionerates. Commissionerate: Quarter ending: Date of Last MCM: T CUS PCA-3: Theme Based Audit (ThBA) Annexure III Total No. of Bills of Total No. of Shipping Total Opening Theme No. Name of Theme Opening Opening Balance of Balance of Selected Bills of Entry Shipping Bills Entry Bills Balance(BES + Shipping Bills) (4)+(5) Selected Audited Selected Audited Closing Balance of Bills of E....