Audit Reports

08 January 2019

Performance

Report No.16 of 2018 - Performance Audit of Working of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) Department of Revenue Indirect taxes, Customs

All India ranking based on risk 3 Data of imports and exports of 2012-13 obtained from ICES and DGFT. Report No.16 of 2018 (Performance Audit) 16 Report No.16 of 2018 (Performance Audit) 16 weighted scores was defined. Top six ICDs 4 in the risk weighted list were compulsorily selected...

Sector:

Taxes and Duties

Chapter 5 Regulatory framework for the operations of ICDs and CFSs of Report No.16 of 2018 - Performance Audit of Working of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) Department of Revenue Indirect taxes, Customs

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hazardous waste Report No.16 of 2018 (Performance Audit) 59 Report No.16 of 2018 (Performance Audit) 59 finds reflected in the FTP laid down by DGFT, Department of Commerce. Some of the goods are absolutely prohibited for import and export whereas some goods can be imported or exported...

Appendices of Report No.16 of 2018 - Performance Audit of Working of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) Department of Revenue Indirect taxes, Customs

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0 Maharashtra 25 40 Puducherry 1 2 Punjab 6 5 Rajasthan 10 2 Tamil Nadu 14 48 Telangana 0 2 Uttar Pradesh 20 9 West Bengal 1 10 Total 129 168 Source: DGFT.nic.in and reply to un-starred question No. 1843 (H) in Lok Sabha on 28November 2016. Report No.16 of 2018 (Performance Audit) 78 Appendix IA...

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07 August 2018

Compliance

Report No.11 of 2018 - Compliance Audit Observations, Union Government (Commercial)

Audit Report No. 11 of 2018 of the Comptroller and Auditor General of India (C&AG) includes important audit findings noticed in test check of accounts and records of Central Public Sector Enterprises and Corporations owned by Government of India ...

Chapter 6 Ministry of Heavy Industries and Public Enterprises

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Advance authorisation from DGFT w as required for availing the facility. Audit observed that in the case of Gadarwara project, the unit obtained (December 2013) advance authorisation for import of 1536.58 MT of C S tubes. Subsequently, the unit applied (July 2014) for modification in the...

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19 December 2017

Compliance

Report No.41 of 2017 - Compliance Audit of Department of Revenue – Customs Union Government

1.5 Customs revenue base The Customs revenue base comprises of the Importers and Exporters issued with IEC by the DGFT. As on March 2016 8 there are 7,24,434 active IECs. During 2016-17, ` 18.52 lakh crore of exports (69,83,970 transactions) and ` 25.77 lakh crore worth of imports (42,32,309...

Sector:

Taxes and Duties

Chapter 2 Irregularities in Duty exemption/Remission Schemes

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The DGFT issues scrips/authorisation to exporters under various export promotion schemes and monitors their corresponding obligations through a network of 37 regional license offices (RLAs). All 37 RLAs are computerised and connected to the DGFT Central server. To regulate imports under...

Annexures

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Union Government (Indirect Taxes – Customs) 45 Annexure 1 (Refer paragraph 1.4) Organisational Chart GOVERNMENT OF INDIA MOF DOR Chairman MOC&I DOC DGFT JDGFT Member (Customs ) Member (CX) Member (P & V ) Member (Service Tax) Member (Budget Comms. (CX) JS (Review) Member (L&J) J S (TRU-I) J S...

Chapter 1 Customs revenue

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1.5 Customs revenue base The Customs revenue base comprises of the Importers and Exporters issued with IEC by the DGFT. As on March 20168 there are 7,24,434 active IECs. During 2016-17, ` 18.52 lakh crore of exports (69,83,970 transactions) and ` 25.77 lakh crore worth of imports (42,32,309...

Chapter 4 Short/Non-recovery of applicable levies and other charges

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On this being pointed out (March/June 2016), DGFT, New Delhi reported (September 2017) recovery of ` 4.18 crore by Visakhapatnam SEZ authorities July 2016/January/September 2017) and stated that efforts are being made to realize the remaining dues from the unit. Non-recovery of cost charges in...

Glossary of terms and abbreviations

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Customs tariff heading CTH Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Domestic tariff area D TA Duty Entitlement Pass Book DEPB Duty Exemption...

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08 August 2017

Performance

Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets Reports of Ministry of Heavy Industries and Public Enterprises

CSP Concentrated Solar Power CT Current Transformer CTC Continuously Transposed Copper D DBMPL DB (Power) MP limited DDR Design Document Release DGFT Director General of Foreign Trade DHI Department of Heavy Industries DJU Deed of Joint Undertaking DOP Delegation of Power DTT Dry Type...

Sector:

General Sector Ministries and Constitutional Bodies

List of Abbreviations of Report No.29 of 2017 - Performance audit Union Government Competitiveness of BHEL in Emerging Markets

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CSP Concentrated Solar Power CT Current Transformer CTC Continuously Transposed Copper D DBMPL DB (Power) MP limited DDR Design Document Release DGFT Director General of Foreign Trade DHI Department of Heavy Industries DJU Deed of Joint Undertaking DOP Delegation of Power DTT Dry Type...

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10 March 2017

Compliance

Union Report 1 of 2017 - Revenue Customs

Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Director general of commercial intelligence and statistics DGCIS Directorate...

Sector:

Taxes and Duties |

Finance

Chapter 4 Duty Exemption Remission Schemes Union Government Report 1 of 2017 Revenue Customs

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Audit carried out an analysis of DGFT data (as on 31st March 2015) and the licence debit details maintained by Customs Department (ICES) (as on 31st March 2015) which revealed excess utiliz ation of duty credit in respect of instruments issued under Chapter 3 of Foreign Trade Policy through...

Chapter 2 Recovery of Arrears Union Government Report 1 of 2017 Revenue Customs

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b. Where defaulters are not traceable, th e Commissionerates should take up the matter with other Departments like income tax, DGFT, Registrar of Companies, Commercial Tax Depart ments, State Revenue Departments etc. to gather the details movable/immovable property owned by such defaulter and...

Annexure Union Government Report 1 of 2017 Revenue Customs

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Objected (` in lakh) Amt. Accepted (` in lakh) Amt. Recovery (` In lakh) Name of the Commissionerate/ DGFT/DC 1 DAP5 Bengaluru Non fulfillment of re-export obligation 37.57 26.76 26.76 RLA, Bangalore, III 2 DAP6 Bengaluru Non recovery of interest 21.35 19.58 19.58 RLA, Additional Commisisoner of...

Chapter 1 Department Of Revenue Customs Revenue Union Government Report 1 of 2017 Revenue Customs

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During FY 16 imports declined by 9 percent which was mainly due to fall in International crude prices. 7 IEC is issued by DGFT, Delhi to every importer/Exporter. 8Source: DGFT, Udyog Bhawan, New Delhi. 9http://commerce.nic.in/trade/international 4 Report No.1 of 2017 – Union Government...

EXECUTIVE SUMMARY Union Government Report 1 of 2017 Revenue Customs

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v Report No.1 of 2017 – Union Government (Indirect Taxes – Customs) v EXECUTIVE SUMMARY During the financial year 2015-16 the Custom Receipts of ` 2,10,338 crore grew by 12 percent over the previous financial year. The ratio of Customs duty...

Abbreviation Union Government Report 1 of 2017 Revenue Customs

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Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Director general of commercial intelligence and statistics DGCIS Directorate...

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10 March 2017

Performance

Report 42 of 2016 - Performance Audit Customs on Project Imports

The Report contains significant results of the performance audit on ‘Project Imports’. The instances mentioned in this Report are those which came to notice in the course of test audit conducted during the period 2016-17, and covering...

Sector:

Taxes and Duties

Chapter 5 Facilitation of imports under Project Imports Union Government Report 42 of 2016 Customs PA

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33 Report No. 42 of 2016 (Performance Audit) 33 Chapter 5: Facilitation of imports under Project Imports With a view to facilitate smooth and quick assessment by a simplified process of classification and valuation, the goods imported under Project...

Chapter 2 Rationale Objective Scope Sample Methodology Union Government Report 42 of 2016 Customs PA

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7 Report No. 42 of 2016 (Performance Audit) 7 Chapter 2: Rationale, objective, scope, sample, methodology and criteria for the Performance Audit 2.1 Rationale for Performance audit Project Import scheme was earlier reviewed by audit (Audit Report...

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08 August 2016

Compliance Financial

Report No. 15 of 2016 Volume II - Compliance Audit Commercial Department Union Government

Subseq uently, SSP took up the matter (18 June 2015) with DGFT, New Delhi, whose response was awaited as of February 2016. 5.2.2.11 Multiple handlings of semis leading to higher cost Stock transfer of semis from steel plants to the pr emises of CAs and WLAs involved handling cost besides...

Sector:

Finance |

Transport & Infrastructure |

General Sector Ministries and Constitutional Bodies

Chapter 5 of Report No. 15 of 2016 Vol II - MINISTRY OF STEEL

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Subsequently, SSP took up the matter (18 June 2015) with DGFT, New Delhi, whose response was awaited as of February 2016. 5.2.2.11 Multiple handlings of semis leading to higher cost Stock transfer of semis from steel plants to the premises of CAs and WLAs involved handling cost besides...

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13 April 2016

Financial

Maharashtra

Report No 2 of 2016 – Revenue Sector Government of Maharashtra

This Report contains 24 paragraphs, including the following four Performance Audits, relating to non/short levy of taxes, duties, interest and penalty, etc., involving Rs.348.30 crore. System of Registration, Assessment and Collection under...

Sector:

Taxes and Duties

Chapter 2 Taxes on Sales Trade etc.

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CHAPTER II _TAXES ON SALES, TRADE, ETC. 2.1 Tax administration Levy and collection of Value Added Tax receipts is governed by the Maharashtra Value Added Tax Act, 2002 (MVAT Act), Maharashtra Value Added Tax Rules, 2005 (MVAT Rules),...

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29 April 2016

Performance

Report 6 of 2016 - Union Revenue Performance Audit Indirect Taxes Customs

DC : Development Commissioner DEA : Department of Economic Affairs DFIA : Duty Free Import Authorisation DGFT : Directorate General of Foreign Trade DGoV : Directorate General of Valuation ...

Sector:

Taxes and Duties

Chapter 2 Systemic issues

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conditions to be followed by the authorized importers. DGFT considered gems and jewellery sector as one of the largest exporting ...

Chapter 3 Compliance issues

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(A) Penalty not levied for non‐compliance of policy circular for import of precious metal by the nominated agencies DGFT’s circular dated 31 March 2009 stipulates that NA/PTH/STH certificate ...

Chapter 4 Co oordination internal control and monitoring

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between the DC, CSEZ and RLA led to contravening of the provisions of FTDR Act, 1992. DGFT in their reply (December 2015) stated that DoC will be requested to ...

Index and Overview

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DC : Development Commissioner DEA : Department of Economic Affairs DFIA : Duty Free Import Authorisation DGFT : Directorate General of Foreign Trade DGoV : Directorate General of Valuation ...

Chapter 1 Introduction

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1.5 Audit Sample This performance audit was carried out in the DoR, DoC, DEA, DGFT, major customs stations and SEZ/EoU units. We scrutinised the records relating to imports and exports under Chapter 71 of CTH for 2010-11 to 2014-15 in all the selected customs stations as per the...

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11 March 2016

Compliance

Report No. 5 of 2016 - Compliance Audit on Customs Department of Revenue Union Government

Department of Revenue Department of Commerce Director General of Foreign Trade Development Commissioner DoR DoC DGFT DC Director General of Anti Dumping DGAD Director general of commercial intelligence and statistics DGCIS ...

Sector:

Taxes and Duties

Preface

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Countervailing duty CVD Directorate of Data Management DDM Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Development Commissioner DC Director General of Anti Dumping DGAD Director general of commercial intelligence and statistics DGCIS Directorate...

Annexures

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Draft Field office Brief subject Amt. Amt. Amt. Name of the No. Audit name Objected Accepted Recovery Commissionerate/ Paragraph DGFT/DC 1 A1 Kochi Non fulfillment 6.05 6.05 14.20 JDGT, Kochi of export obligation under EPCG scheme 2 A2 Kochi Short levy of 13.00 13.00 15.30 Customs House, Kochi...

Chapter 1 of Report No. 5 of 2016 Compliance Audit Customs Department of Revenue Union Government

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7IEC is issued by DGFT, Delhi to every importer/Exporter. 8 http://commerce.nic.in/trade/international 9 RFD is required to be prepared under the \"Performance Monitoring and Evaluation System (PMES)\" of Cabinet Secretariat. 5 Report No. 5 of 2016 - Union Government (Indirect Taxes - Customs)...

Chapter 5 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

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The non-realisation of export proceeds has also been confirmed with the DGFT database. All these shipping bills were dated on or before 31 March 2013, due to which the available time limit for export proceeds realisation is already 79 Report No.5 of 2016 - Union Government (Indirect Taxes -...

Chapter 4 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

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M/s Senbo Engineering Ltd., Kolkata, was sanctioned refund of TED by the Additional DGFT, Kolkata in numerous cases during 2008-09 and 2009-10 for supplies made to M/s Delhi Metro Rail Corporation Ltd. (DMRC) on the basis of the project authority certificate and certificate of payment issued/...

Chapter 3 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

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to the same agency from whom the goods was re-imported, ii) restricting drawback or benefit under any export promotion schemes formulated by the DGFT, while re-exporting the goods in fulfillment of condition of the notification and iii) the authority to decide whether the goods were...

Chapter 6 of Report No. 5 of 2016 Compliance Audit Customs Department Revenue Union Government

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However, where no test of azo hazardous dyes are required as per the DGFT notification, the testing for composition should be carried out at the Central Revenue Control Laboratory (CRCL) - in house testing laboratory. Audit scrutiny of imports of readymade garments through the Petrapole Land...

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