Audit Reports

Indirect Tax

Overview

The Report for the year ended March 2023 contains significant results of the compliance audit of the Department of Revenue &ndash 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 39 out of total of 70 Customs Commissionerates. Audit of incentives provided under Foreign Trade policy (FTP) was carried out in 12 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&rsquos Imports and Exports, performance of Special Economic Zones, arrears of Customs receipts and results of the Department&rsquos internal audit. Chapters II describes the CAG&rsquos audit mandate, scope and results of audit efforts. Chapters III covers a Subject Specific Compliance Audit (SSCA) on &lsquoMerchandise Exports from India Scheme (MEIS) and Service Exports from India Scheme (SEIS) and Chapter IV contain significant transaction audit findings.

This report contains 50 paragraphs with revenue implication of ₹747 crore.  The Ministries/department responded in 49 out of 50 audit observations issued and accepted 49 audit observations, conveying rectification measures involving money value of ₹21 crore in the form of issue of SCNs, adjudication of SCNs and had reported recovery of ₹14 crore in 39 cases of incorrect assessment of Customs Duties.

Download Audit Report

• Report of the Comptroller and Auditor General of India on Customs for the period ended March 2023 Government Department of Revenue (Indirect Taxes-Customs) Report No. 21 of 2025 (Compliance Audit- Civil)
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