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

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....toms, The Principal Director General, Directorate General of Systems & Data 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 ....

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....s before 31^st March. The Audit Commissionerates shall plan PBA for the year in such a way that the number of auditees 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 ....

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.... Garg) Deputy Commissioner (Investigation-Customs), CBIC, New Delhi. ============= Document 1Commissionerate: Date of Last MCM: CUS PCA-1: Transaction 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....

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....uty Paid Interest Penalty Paid Total (16)+(16A)+ (168) No. Duty Paid Interest Penalty Paid 2 3 4 5 6 7 8 6 10 11 11 13 14 15 16 16A 16B 16C 17 18 18A 18B Opening Balance should reflect total number of pending PBA as on 1st April During the month Figures should reflect figures for the reporting month only but in the first 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: ....