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Compliance
Indirect Tax

Report No.18 of 2021 - Compliance Audit on Union Government Department of Revenue (Customs)for the year ended March 2020

Date on which Report Tabled:
Tue 21 Dec, 2021
Date of sending the report to Government
Mon 13 Dec, 2021
Government Type
Union
Union Department
Indirect Tax
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Sector Taxes and Duties

Overview

The Report for the year ended March 2020 contains significant results of the compliance audit of the Department of Revenue – Customs under the Ministry of Finance and Director General of Foreign Trade under Ministry of Commerce and Industry.

The sample of Commissionerates selected for test check included 41 out of total of 70 Customs Commissionerates. Audit of incentives provided under Foreign Trade policy (FTP) was carried out in 21 Regional authorities under the DGFT through test check of license files under various schemes of the FTP.

This report is divided into four chapters. Chapter I provides a brief description of functions of Department of Revenue and Department of Commerce and an overview of high level statistical information regarding Customs receipts, India’s Imports and Exports, performance of Special Economic Zones, arrears of Customs receipts and results of the Department’s internal audit. Chapters II describes the CAG’s audit mandate, scope and results of audit efforts. Chapters III, and IV contain significant audit findings.

This report contains 137 paragraphs with revenue implication of Rs 143 crore.  The Ministry of Finance and Ministry of Commerce have responded in 74 out of 137 cases issued. In 130 paragraphs involving money value of Rs 127 crore, rectificatory action has been taken by the department/Ministry in the form of issuing show cause notices, adjudicating of show cause notices and recovery of Rs 40 crore in 93 cases has been effected till date.

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