Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Circular No. 27/2009-Customs
North Block, New Delhi
8th October, 2009
To
All Chief Commissioners of Customs / Customs (Prev.).
All Chief Commissioners of Customs & Central Excise.
All Commissioners of Customs / Customs (Prev.).
All Commissioners of Customs (Appeals).
All Commissioners of Customs & Central Excise.
All Commissioners of Customs & Central Excise (Appeals).
Subject: Audit of assessments arising out of clearance of goods in minor ports or
the foreign post office – regarding.
Sir,
Reference is invited to the Board’s instructions issued vide F.No.
8/6/67-Cus.III dated 05.11.1977 on the above-mentioned subject. These
instructions provide that various documents such as Bills of Entry, postal
imports of certain categories, refund claims of certain categories, drawback
shipping bills of certain categories etc., pertaining to various minor ports and
foreign post offices should be sent for audit to major Customs Houses like
Mumbai, Cochin etc.
- The matter has been examined afresh in the Board. It is seen that the
existing instructions were issued as it was felt that the items of work such as
post audit of Bills of Entry, postal imports etc., required specialization,
which was available at major customs houses only at that point of time.
- Sufficient time has lapsed since then and the existing practice requires a
review in the light of subsequent developments such as restructuring of the
department leading to the creation of self contained Commissionerates
responsible for the work of minor ports and ICDs. Further, customs assessment
work has also undergone a sea change with the introduction of EDI, Risk
Management System, and inter-connectivity for speedy communications and the
availability of modern tools such as NIDB data.
- Accordingly, it has been decided to discontinue the existing system of
sending documents pertaining to various minor ports and foreign post offices to
major Customs Houses like Mumbai, Cochin etc., for audit. Further, it is seen
that at Customs houses where the EDI System has become operational, there may
not be any requirement for sending the Bills of Entry outstation for audit as
the concurrent audit/post audit in such cases is done at the respective customs
house itself. In remaining cases, the Commissioners, in whose jurisdiction such
minor ports/ foreign post offices/ ICDs fall, shall be make necessary
arrangement to ensure that the audit related work in being undertaken within the Commissionerate itself.
- The Chief Commissioners concerned are requested to ensure that these
instructions are implemented at the earliest and send a compliance report to the
Board by 30th November 2009.
- The Board’s instruction issued vide F.No. 8/6/67-Cus.III dated 05.11.1977
stands rescinded.
- These instructions may be brought to the notice of all concerned by way of
issuance of suitable Standing Order.
- Difficulties, if any, in implementation of the Circular may be brought
immediately to the notice of the Board.
Yours sincerely,
(Navraj Goyal)
Under Secretary (Customs Policy)
Internal Circulation- as usual
F. No.450/164/2006-Cus.IV(Pt.1)