Audit Reports

Test check of TED payment records in the office of the Joint DGFT, Ludhiana, revealed that in 154 cases the claims for refunds were not settled within prescribed time limit resulting in payment of interest amounting to 15 lakh. When we pointed this out (July 2011), the DGFT, Department of...

Commissionerate of custom Commissionerate Countervailing duty CVD Crude palm oil CPO Director General of Foreign Trade DGFT Duty Entitlement Pass Book DEPB Domestic tariff area DTA Duty Exemption Entitlement Certificate DEEC Duty Free Entitlement Credit Certificate DFECC Duty Free Replenishment...

Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs) Annexure - I (Reference: Paragraph 1.1) (Amounts in lakh of ') Sl Draft Field office Brief subject Amount Amount Amount Name of the No. Audit name objected Accepted recovered...

3IEC is issued by DGFT, Delhi to every importer/Exporter. 5 Report No. 14 of 2013 - Union Government (Indirect Taxes - Customs) Table 1.5: Growth in Imports and Customs Receipts Cr.? YEAR Imports Growth % Customs Growth % Receipts FY 03 297206 21.21 44912 12.01 FY 04 359108 20.83 48613...

MOF MOC&I PSUs/EPCs Enforcement S J DOC Trade Finance DOR •a Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Ombudsman 1 •a DGFT Trade Policy n = Chairman Division (TPD) / s. Quasi Judicial tRMTR) di JDGFT Territorial Division Control Agency CTQ Ui Connnodities Ui 'I...

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 Directorate General of Valuation DGOV Domestic tariff area DTA Duty...

Report No.14 of 2013 - Union Government (Indirect Taxes - Customs) Annexure -1 (Reference: Paragraph 1.75) Lakh ? Draft Field office Brief subject Amount Amount Amount Name of the Audit name objected Accepted recovered Commissionerate/DGFT/ Para DC ...

Act, 1975 CTA Customs Tariff Heading CTH Development Commissioner DC Diamond Plaza Customs Clearance Centre DPCC Director General of Foreign Trade DGFT Directorate General of Valuation (), DGOV Domestic Tariff Area DTA Duty Free Import Authorisation DFIA Duty Free Replenishment Certificate DFRC...

3.1 Fixation of Average Export Obligation (AEO) In December 2004, the DGFT had issued a clarification marked to all RLAs that for calculation of average EO, the aggregate FOB value of exports in the three preceding years was to be divided by the actual number of years of export. 3.1.1 In our...

Thus, the entities were ineligible for grant of EPCG licence. We further noted that the DGFT, HQ certified the nexus in both cases subject to free foreign exchange realisation (FFE). However, the licences were redeemed without examining whether FFE realisation had been achieved. 15 Report No....

which periodically call for copies of utility bills containing the address. The DGFT in their reply stated (August 2011) that excise authorities check the premises of the authorisation holder, therefore alternate method viz. calling of utility bills will add to the transaction cost of the...

set of documents prescribed and post verification of declarations was usually not done by Regional Licencing Authorities (RLAs) in violation of DGFT’s instructions. We recommend that DGFT should prescribe a time- bound schedule for carrying out the prescribed checks and monitor the...

The Ministry of Finance statistics showed that the total revenue forgone on this scheme from 2005-06 to 2009-10 was 38,188 crore. The DGFT intimated that 89,000 licences had been issued between the year 2000 and 2008 of which 63 per cent were issued from Mumbai, Delhi, Coimbatore, Chennai and...

The DGFT while accepting the recommendation replied (August 2011} that as regards automation of process for receipt and disposal of application for issuance of EODC against EPCG Authorisations, EDI is seized of the matter. In our opinion the data obtained through computerisation should be used...

Air Conditioners, Diesel Generating sets could be imported only against a license issued by DGFT. In this regard, Ministry of Finance had also issued instructions from time to time (letter dated 24 August 2009, 15 October 2009 and 3 December 2009 and Circular No.27/2011-Cus dated 4 July 2011)...

-C H 1374 4 ,£ 1000 Vt* 2 ~ 500 0 100 S3 136 149 165 0 FY 09 FY10 FY11 FY12 FY13 --- Imports Customs Receipts - Peak rate of duty 5IEC is issued by DGFT, Delhi to every importer/Exporter. 5 Report No.12 of 2014 - Union Government (Indirect Taxes - Customs) 1.9 Monitoring of Departmental...

duty CVD Crude palm oil CPO Customs tariff heading CTH Department of Revenue DoR Department of Commerce DoC Director General of Foreign Trade DGFT Directorate General of valuation DGOV Divisional Opium Officers DOO Domestic tariff area DTA Duty Entitlement Pass Book DEPB Duty Exemption...

... 1 T3 Ombudsman Trade Policy T3 DGFT n> Division (TPD) / 3 Chairman Q. Quasi Judicial (RMTRt JDGFT Territorial Division 73 Control Agency ID Commodities I Division a> 3 Member (P&V) o Member Member Member Member fB (Customs & Export)...

at a price inclusive of excise duty, stating that refund of excise duties would be claimed by the company on which no refund was received by it from DGFT. Such lack of awareness on the part of the Company was not justifiable, particularly when its failure to avail of DEB in procurement of oil...

II. Impact of the various trade agreements, III. Performance of the ICT for various information system viz Customs, DGFT, SEZ etc. IV. Cost and impact of implementation of transaction cost reports. V. Internal audit of the procedures. Audit analyzed the internal controls and observed that in...

and Excise Gateway (ICEGATE), Risk Management System (RMS), GrapeNet, an internet based electronic software systems developed by APEDA1, SEZ online, DGFT (EDI), electronic bank realisation certificate (e-BRC) and port community system (PCS). A summarised statement of these facilitation measures...

??? DGFT (EDI): An interface which allows trade to interact with DGFT in applying for licences, IEC code, status tracking etc. ??? GrapeNet: A web based electronic software systems that allows shelf to farm monitoring of quality of grapes exported to the European Union. Electronic Bank...

Stakeholders' surveys were conducted by MoC&l, DGFT and by C&AG for this audit. They indicate room for improvement in trade facilitation procedures3, viz. appeal procedures; fees and charges; formalities in documentation; formalities in automation; formalities in procedures; as well as in...

Preface This Report for the year ended March 2014 has been prepared for submission to the President of India under Article 151 of the Constitution of India. The Report contains significant results of the performance audit of Import and Export Trade ...

Movement Facilitation Centre CST Central Sales Tax DEPB Duty Entitlement Pass Book DG Director General (System and Data Management) (System) DGFT Director General of Foreign Trade DoC Department of Commerce DoR Department of Revenue e-BRC Electronic Bank Realisation Certificate e- PAO...

Specific replies to other recommendations were not been furnished. Neither DGFT nor DCs have put up year wise details in their websites, regarding number of EOUs functioning, number of new entrants, number of units opting out of the scheme, their exports/imports etc consequently this data is not...

study of the unique advantages of the EOU vis-a-vis SEZ or DTA exports was not done to link the FTP/fiscals to the present scheme by the Committee, DGFT, DoC or CBEC. Government of India had forgone significant custom and central excise revenue amounting to 32,932 crore during 2009-10 to...

In case DGFT fixes the wastage norms lower than that of ad-hoc norms fixed by the DC, the unit is liable to pay the difference from the date of fixation of ad-hoc norms. Reply of DoC is not relevant. Issue raised by audit was non finalisation of ad hoc norms by Norm Committee within six months...

9 of 2015 (Performance Audit) Factor SEZ Unit EOU Unit DTA unit Duty drawback on fuels procured from Not required Yes Yes, as per DGFT notification domestic oil companies Ease of Customs No routine examination of No routine examination of Examination of Export Import compliances Export Import...