Audit Reports

5 of 20 22 (Indirect Taxes – Goods and Services Tax) 177 DGCEI Directorate General of Central Excise Intelligence DGFT Director General of Foreign Trade DGGI Directorate General of Goods and Services Tax Inteliigence DGPM - TAR Directorate General of Performance Management -Tax Arrears...

1.3.3 The Department of Commerce (DoC) under the Ministry of Commerce and Industry (MoCI), through DGFT formulates, implements and monitors the Foreign Trade Policy (FTP) which provides the basic framework of policy and strategy to be followed for promoting exports and trade. Besides, the DoC is...

2.3.3 For the audit of Export Promotion schemes, the audit universe comprises of the DGFT, its RAs and DCs of SEZ/EOU/STP. DGFT is an attached office of the MoCI and is headed by the Director General of Foreign Trade. DGFT is responsible for formulating and implementing the FTP with the main...

payment of duty on DTA sales 21.01 21.01 27.89 SEEPZ-SEZ Mumbai Food grade antioxidants 12 46 Excess grant of Terminal excise duty refund 15.51 15.51 DGFT, Mumbai 13 49 Non-fulfilment of export obligation in EPCG scheme 32.21 32.21 5.35 Commissionerate Customs (Airport & ACC), Bangaluru Double...

Audit of incentives provided under Foreign Trade policy 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...

Corporation DC Development Commissioner DEEC Duty Exemption Entitlement Certificate DEL Denied Entity List DFCE Duty Free Credit Entitlement DGFT Directorate General of Foreign Trade DGOV Directorate General of Valuation DoC Department of Commerce DoR Department of Revenue Glossary of...

13 Report No.10 of 2021 (Performance Audit) 13 CHAPTER II Issuance of Advance Authorisations DGFT , in pursuit of its objectives of better trade facilitation and paperless processing as envisaged in FTP 2015 -20, introduced system driven...

Audit covered DGFT , its Regional Authorities (RAs) and related Customs field formations through the Customs Commissionerates concerned. There are a total of 38 RAs across India wherein 88,157 Advance Authorisations (AA s) involving Cost, Insurance and Fr eight (CIF) value for imports...

Audit As per Paragraph 7.10 of FTP 2015 -20 , a Risk Management System (RMS) shall be in operation, wherein every month, the comput er system in the DGFT headquarters, on random basis, will select 10 per cent of cases, for each RA, where benefit(s) have already been granted. Such cases shall be...

1.1 Authorities involved in implementation of the Scheme The Scheme is administered by the DGFT (Minist ry of Commerce) while exemption from levy of Customs duty on imported inputs is allowed by the Central Boar d of Indirect Taxes and Customs (CBIC), Department of Revenue (DoR) under Ministry...

Insurance and Freight CLA Chief Licencing Authority CTH Customs Tariff Heading DEEC Duty Entitlement Exemption Certificate DEL Denied Entry List DGFT Directorate General of Foreign Trade DIPP Department for Industrial Policy and Promotio n DL Deficiency Letter DoC Department of Commerce DoR...

2.2.2 Records of concerned RAs under DGFT in respect of customs exemption benefits availed by importers/exporters under FTP are examined. Similarly CAG conducts audit of DCs of SEZs/ EOUs and Software Technology Parks (STPs), including certification of accounts of government owned SEZ. 2.3...

The FTP 2015-2020 has been notified by the Central Government in exercise of powers conferred under Section 5 of the FTDR Act 1992, as amended. DGFT, under MoCI is responsible for formulating the FTP which is implemented jointly by the DGFT and Department of Revenue. The Export Promotion...

compliance audit had reviewed the “Show Cause Notices (SCN) and Adjudication process” in Customs Commissionerates/ Regional authorities (RA) of DGFT and Development Commissioners (Special Economic Zone) (DC- SEZ)). The transactions covered in this report pertain to FY 2018-19, but in some...

1.3.3 The Department of Commerce (DoC) under Ministry of Commerce and Industry (MOCI), through DGFT formulates, implements and monitors the FTP which provides the basic framework of policy and strategy to be followed for promoting exports and trade. Besides, the DoC is also entrusted with...

Ministry’s response was awaited (July 2020). 4.7.3 Import of restricted commodity below Minimum Import Price (MIP) As per DGFT Notification No. 38/2015-2016 dated 5 February 2016, Minimum Import Price (MIP) of USD 500 per metric tonne (PMT) is applicable on import of prime hot rolled steel...

2. CBIC Cir.No. 717/33/2003 -CX dt 23.5.2003 Monthly Technical Report/ Monthly Performance Report 3. DGFT Cir. F.No.18/24/HQ/99 - 2000/ECA II dt 31 Dec 2003 Guidelines for Denied Entity List cases 4. CBIC Cir No. 3/2007 -Cus dated 10 Jan 2007 Time frame for Seizure cases within which...

Commissioner DC Deputy Commissioner of Customs DEEC Duty Exemption Entitlement Certificate DEL Denied Entity List DFCE Duty Free Credit Entitlement DGFT Directorate General of Foreign Trade DGOV Directorate General of Valuation DIGIT DRI Intelligence Gathering and Investigation Tools DL...

2.2.2 Records of concerned RAs under DGFT in respect of customs exemption benefits availed by importers/exporters under FTP are examined. Similarly CAG conducts audit of DCs of SEZs/ EOUs and Software Technology Parks (STPs), including certification of accounts of government owned SEZ. 2.3...

The FTP 2015-2020 has been notified by the Central Government in exercise of powers conferred under Section 5 of the FTDR Act 1992, as amended. DGFT, under MoCI is responsible for formulating the FTP which is implemented jointly by the DGFT and Department of Revenue. The Export Promotion...

compliance audit had reviewed the “Show Cause Notices (SCN) and Adjudication process” in Customs Commissionerates/ Regional authorities (RA) of DGFT and Development Commissioners (Special Economic Zone) (DC- SEZ)). The transactions covered in this report pertain to FY 2018-19, but in some...

1.3.3 The Department of Commerce (DoC) under Ministry of Commerce and Industry (MOCI), through DGFT formulates, implements and monitors the FTP which provides the basic framework of policy and strategy to be followed for promoting exports and trade. Besides, the DoC is also entrusted with...

Ministry’s response was awaited (July 2020). 4.7.3 Import of restricted commodity below Minimum Import Price (MIP) As per DGFT Notification No. 38/2015-2016 dated 5 February 2016, Minimum Import Price (MIP) of USD 500 per metric tonne (PMT) is applicable on import of prime hot rolled steel...

2. CBIC Cir.No. 717/33/2003 -CX dt 23.5.2003 Monthly Technical Report/ Monthly Performance Report 3. DGFT Cir. F.No.18/24/HQ/99 - 2000/ECA II dt 31 Dec 2003 Guidelines for Denied Entity List cases 4. CBIC Cir No. 3/2007 -Cus dated 10 Jan 2007 Time frame for Seizure cases within which...

Commissioner DC Deputy Commissioner of Customs DEEC Duty Exemption Entitlement Certificate DEL Denied Entity List DFCE Duty Free Credit Entitlement DGFT Directorate General of Foreign Trade DGOV Directorate General of Valuation DIGIT DRI Intelligence Gathering and Investigation Tools DL...

objective of improving ease of doing business, simplifying the procedures, a drive towards paperless processing and for better trade facilitation. DGFT introduced enhanced electronic governance for these schemes to put in place a system driven receipt of applications and issue of scrips with...

7 10 Cochin 95 56 260307 0 0 0 8 38 MSEZ chennai 50 20 99193 0 0 0 9 39 DC CSEZ 548 124 1865417 0 0 0 10 32 Coimbatore 156 21 131557 0 0 0 11 02 DGFT Kolkata 365 218 596357 286 82 287091 12 40 FSEZ Kolkata 17 8 27657 0 0 0 13 17 Goa 36 20 102922 206 64 105999 14 27 SEEPZ Mumbai 1108 497...

the pro cess of issuance of scrips and to examine effective linkage of rules and procedures of the Schemes in Director General of Foreign Trade ( DGFT) Electronic Data Interchange ( EDI ) system. This audit covered analysis of pan -India data received from DGFT for the period April 2015 to...

15.00 (-) 1.83 (+) 17.60 SFIS Number of Scrips 1984 2072 1423 751 259 Duty Credit ( ` in cr) 1300 1126 1252 309 194 FOB ( ` in cr) Not available in DGFT Reports SEIS Number of Scrips 0 1368 5569 6376 Duty Credit ( ` in cr) 0 561 3475 4263 2 Providers located in India’ instead of ‘Indian...

New Customs House, Mangaluru 7 RLA, Ludhiana 7 Customs Commissionerate CONCOR Kanech 8 RLA, Panipat 8 Customs Commissionerate GRFL 9 Zonal/Joint DGFT, Chennai 9 Customs Commissionerate CONCOR Ludhiana 10 Zonal/Joint DGFT, Coimbatore 10 Office of Commissionerate of Customs [Sea], Chennai 11...

Centralised Public Grievance Redress and Monitoring System CSEZ Cochin Special Economic Zone CTH Customs Tariff Heading DC Development Commissioner DGFT Director General of Foreign Trade DoC Department of Commerce DoR Department of Revenue DTA Domestic Tariff Area EDI Electronic Data Interchange...

2.2.2 Records of concerned Regional authorities under DGFT in respect of customs exemption benefits availed by importers/exporters under Foreign Trade Policy are examined. Similarly CAG conducts audit of Development Commissioners of SEZ and EOUs, including certification of accounts of...

1.2 Customs revenue base 1.2.1 The Customs revenue base comprises of the Importers and Exporters issued with IEC by the DGFT. As on March 2017 there are 2,65,285 active IECs 3. During 2017-18, `19.57 lakh crore of exports (74,67,821 transactions) and `30.01 lakh crore worth of imports...

Audit of incentives provided under Foreign Trade policy was carried out in 37 regional licensing authorities under the DGFT through test check of license files under various schemes of the FTP. This report is divided into six chapters. Chapter I provides a brief description of functions of...

Ltd. & one another 86.49 86.49 JDGFT, Chennai Non fulfillment of export obligation 9 DAP 15 M/s I Ltd. & others 50.03 50.03 32.54 DGFT, Ahmedabad Excess grant of credit scrips under VKGUY scheme 10 DAP 28 M/s K Pvt. Ltd. & two others 66.84 66.84 8.01 DGFT, Cochin Incorrect grant of scrips under...

Commissionerate of customs CVD Countervailing duty DMA Disaster Management Advisor DoR Department of Revenue DoC Department of Commerce DGFT Director General of Foreign Trade DC Development Commissioner DGAD Director General of Anti Dumping DGCIS Director General of commercial...

under Rule 18 of SEZ Rules, SEEPZ Authority-DC,SEEPZ Composition of UAC- Development Commissioner (Chairman), Members- Nominee of the Zonal DGFT, Nominee of Joint Director of Industries and Nominees of Income Tax, Mumbai along with special invitees- Joint DC, SEEPZ, Deputy DC,SEEPZ and...