Audit Reports

This had resulted in irregular grant of duty credit of ^ 54.71 lakh which was recoverable with interest. DGFT, New Delhi stated (November 2014) that transmission of programme through satellite communication falls under Sri. No. 2A of Appendix 41 of the HBP under communication Services- Audio...

31 A37 DEL Short levy of duty due 12.21 12.21 9.50 ICD, Tughlakabad, Delhi to misclassification 32 A38 MUM Incorrect grant of duty 553.00 553.00 DGFT, Mumbai credit under SFIS scheme 33 A39 BAN Excess duty credit 10.28 10.28 RLA, Bangalore under SFIS Scheme 34 A40 KOL Short debit of duty in...

in the imported textile and textile articles has also been reiterated both by the Ministry of Commerce as well as the Ministry of Finance through DGFT Public Notice Nos. 29(RE-2004)/2002-07 dated 28 January 2004 and 26/2004-09 dated 22 February 2005 and CBEC circular no. 23/2004-cus dated 15...

{Paragraphs 7.3 to 7.24} Chapter VIII: Audit of DGFT's EDI system The DGFT and its regional offices are now heavily dependent on the DGFT EDI System for their mandated work. Analysis of the DGFT EDI databases and processes revealed several shortcomings on issues relating to systemic issues,...

39 149328 10 10 FY 13 2669162 14 165346 11 10 FY 14 2715434 2 172033 4 10 Source: Union Budget, EXIM Data- Department of Commerce 4 IEC is issued by DGFT, Delhi to every importer/Exporter. 5 http://commerce.nic.in/trade/international 4 Report No.8 of 2015 - Union Government (Indirect Taxes -...

VI 6.1 to 6.9 54 Duty Exemption/Remission Schemes VII 7.1 to 7.2 59 Net Foreign Exchange Earnings by the 7.3 to 7.24 60 Hospitality Sector Audit of DGFT's EDI System VIII 8.1 to 8.8 11 Annexures 1 to 11 100 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 Director general of commercial Intelligence and statistics DGCIS Directorate...

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...

by a functionaries (BoA2, DC, SEZ Authorities, SEZ units), located throughout the country, under the Ministry of Commerce and Industry (DoC, DGFT), and units under the Department of Customs, Central Excise & Income Tax. We had also obtained information from various...

Joint Secretary, DoC, emphasized that the Indian SEZs can not be compared with SEZs in China due to the fundamental differences. DGFT further added that SEZ scheme was introduced in April 2000 with a view to provide an internationally competitive environment for exports, and for continuity and...

CVD Countervailing Duty DC Development Commissioner DDT Dividend Distribution Tax DG Directorate General DGEP Director General of Export Promotion DGFT Director General of Foreign Trade DoC Department of Commerce DOR Department of Revenue DT Direct Taxes DTA Domestic Tariff Area EAC Expert...

(Paragraphs 3.7 and 3.8) 8. The proposed Export Obligation Discharge Certificate (EODC) message exchange between the DGFT and ICEGATE has not materialised. The manual transmission of EODCs and their monitoring has not been found to be v Report No. 11 of 2014 (Performance Audit) efficient....

Report No. 11 of 2014 (Performance Audit) Indian Customs Electronic Data Interchange System (ICES 1.5) Chapter I: Introduction 1.1 Background The Indian Customs Electronic Data Interchange System (ICES) was developed as the core Information and...

however, be noted that the level of facilitation depends on various factors including the compliance requirements from other stakeholders such as DGFT and port-wise pattern/degree/trend of compliance/non-compliance by the trade. So even if customs alone improves its functioning, still the...

Cus Customs CVD Countervailing Duty DEPB Duty Entitlement Pass Book Scheme/Scrip DGCI&S Directorate General of Commercial Intelligence & Statistics DGFT Director General of Foreign Trade DIT Department of Information and Technology DoR Department of Revenue DoS Directorate General of Systems &...

4.4 Irregular grant of DEPB duty credit As per paragraph 1.1 of HBP, vol 1, DGFT notifies the schedule of DEPB rates. Further, as per paragraph 2.4 of FTP, DGFT may specify procedure to be followed for an exporter or importer or by any licensing or any other competent authority for purpose...

Report No. 9 of 2014 (Performance Audit) Chapter III: Policy implementation issues 3.1 As per paragraph 1.1 of HBP vol 1, DGFT notifies the schedule of DEPB rates. Further, as per paragraph 2.4 of FTP, DGFT may specify procedure to be followed for an exporter or...

a 'responsibility center' of DoC under the PMES1 is headed by Director General and is an attached office under the administrative control of DoC. DGFT is assigned the role of a 'facilitator' with responsibility to implement the FTP and promote India's exports. DGFT also issues licenses to...

This was aggravated by a weak Internal audit system. The coordination between DGFT, Customs and RBI required more attention. DEPB credits were not related to the actual incidence of duty and despite earlier C&AG reports the scheme implementation was mired in familiar policy misinterpretations...

(Paragraphs 2.1 to 2.3) 2. DGFT may review its EDI system along with the online data exchanged with the Customs Department and modify its data requirement in the EDI module to ensure compliance to the policy provisions. (Paragraph 2.5) 3. DGFT needs to improve its coordination with Customs and...

Duty Drawback DC Development Commissioner DEL Denied Entity List DEPB Duty Entitlement Pass Book Scheme DGEP Directorate General of Export Promotion DGFT Directorate General of Foreign Trade DoC Department of Commerce DoR Department of Revenue DRI Directorate of Revenue Intelligence DTA Domestic...

Report No. 9 of 2014 (Performance Audit) APPENDIX I RA, SEZ and Customs Ports audited Sl. No. RA SEZ Customs Port 1 Delhi Indore NCH, Delhi 2. Bhopal Mumbai ICD, Patparganj 3. Raipur MEPZ, Chennai ICD, Tughlakabad 4 Mumbai CSEZ, Kochi ICD,...

(Performance Audit) Chapter 2: Internal Control Procedures and Internal Audit System Internal Control procedures and internal audit system of DoC and DGFT need strengthening. 2.1 DoC and DGFT spend from one budget head on scheme related remissions. The fund management under the budget head is not...

FTP also does not include any provision for the review of the outcome of export promotion schemes. 5. DGFT and DoC need to strengthen their internal control procedures and internal audit systems as regards budgeting, accounting, payment and outcome measurement of the schemes. Some of...

It is implemented through formulation of appropriate trade and commercial policy. DGFT an attached office of DoC, formulates FTP, setting the annual targets of exports and implementation of programmes for increasing exports and substituting imports. FTP is meant to implement provisions of...

Intermediate time limits may be prescribed by DGFT to release the payments in time. Recommendation 2: DoC and DeitY may prescribe time limits for intermediate steps along with Counter Assistance, to avoid any interest payment on delays. Procedural gaps resulted in irregular refunds of CST....

DoC may consider suitable mechanism to levy interest on erroneous payment of DBK/TED. 4. The existing EDI system of DGFT needs to be linked to the customs and excise department's EDI system to reduce the incidence of fraud, while processing of claims. 5. DoC may consider introducing a...