Pendency in respect of Audit Paras

 

 

 

It is noticed that Commissionerates very often enquire with the Ministry, the status of pending Audit Paras /DAPs.  Hence, to enable field formations to update their records the list of pending Audit Paras /DAPs in respect of Compliance Audit Reports up to year 2010-11, as on 31.03.2012, which has been received from C&AG is being placed on the departmental website.

 

It is desired by Board that all Commissioners should take immediate action to recover duty short levied, wherever Audit Para is admitted.  Further, the observations of C&AG should invariably lead to a systemic solution so that the short levy is not repeated in other similar cases.

 

 

                                                                       List –A

 

                                    Pendency of Compliance Audit Paras of C&AG Reports

                                       ( Department of Revenue (Cus.) as on 31.03.2012)

 

Sl.

No.

Compliance Audit Report

Para

No.

DAP No./

Year

Para Title

Commissionerate

 
  1.  

10 of 1998 (Cus)

7.1 (a)

203/96-97

Non fulfillment of EO (QBAL)

New Delhi
  1.  

7 of 2006 (Cus,CX & ST)

6.5

140/04-05

Irregular grant of exemption of DFSEC

Kolkata (Sea)
  1.  

7 of 2006 (Cus,CX & ST)

7.3

162/04-05

Short levy of duty from sale proceeds on auction

Mumbai (Sea)
  1.  

7 of 2007 (Cus,CX & ST)

7.4

118/05-06

Non disposal of seized medicine

West Bengal (Preventive)
  1.  

7 of 2007 (Cus,CX & ST)

7.7

9/05-06

Non levy of anti dumping duty

JNCH, Mumbai
  1.  

7 of 2007 (Cus,CX & ST)

6.6.7

48/05-06

Incorrect grant of exemption

Kolkata (Sea)
  1.  

7 of 2007 (Cus,CX & ST)

7.8

106/05-06

Excess payment of DBK

CE, Calicut
  1.  

7 of 2007 (Cus,CX & ST)

7.9.6

74/05-06

Non levy of cess

JNCH, Mumbai
  1.  

CA 7 of 2008 (Cus,CX & ST)

13.8

16/06-07

Non recovery of establishment charges

NER, Shillong
  1.  

CA 7 of 2008 (Cus,CX & ST)

13.14

83/06-07

Non levy of service charge on escort duty by customs

Kolkata (Air)
  1.  

CA 7 of 2008 (Cus,CX & ST)

15.1.1

106/06-07

Short levy of duty due to incorrect grant of exemption

Kandla, Sikka, Jamnagar & Rajkot
  1.  

CA 7 of 2008 (Cus,CX & ST)

16.2

70/06-07

Incorrect grant of exemption

Chennai
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

14.4

82/07-08

Non levy of establishment charges

 

ICD, Patparganj Tughlakabad,
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.1.4

47/07-08

Short levy of duty on the goods cleared in DTA

Gandhi Nagar
  1.  

14 of 2009-10

2.1.12

76/08-09

Debonding of EOUs leading to short/non levy of duty

ACC, Mumbai
  1.  

14 of 2009-10

5.2

102/08-09

Short levy of duty due to misclassification

Chennai (Sea)
  1.  

24 of 2010-11

3.1

A61/09-10

Short levy due to incorrect grant of exemption.

Commissionerate of Customs (Preventive), WB

 

 

 

 

 

 

 

 

 

 

                                                                          List –B

 

                                            Pendency of Compliance Audit Paras of C&AG Reports

                              (Department of Revenue (Cus.) which pertains to MOC as on 31.03.2012)

 

Sl.

No.

Compliance Audit Report

Para No.

DAP No./Year

Para Title

DGFT/ Commissionerate

 
  1.  

10 of 2005 (Cus)

9.1

132/03-04

Non realisation of penalty

JDGFT, Kolkata
  1.  

7 of 2006 (Cus,CX & ST)

6.1.10.6-G(a)

229/04-05

Long para on DEPB scheme

JDGFT, Visakhapatnam
  1.  

7 of 2006 (Cus,CX & ST)

6.3.2

224/04-05

 

Excess grant of Central Sales Tax

VSEZ, Visakhapatnam
  1.  

7 of 2006 (Cus,CX & ST)

6.1.5-G©

229/04-05

Long para on DEPB scheme

JDGFT, Bangalore
  1.  

7 of 2006 (Cus,CX & ST)

6.1.8

163/04-05

Incorrect grant of credit under DEPB Scheme

JDGFT, Coimbatore
  1.  

7 of 2006 (Cus,CX & ST)

7.1.1

58/04-05

Non disposal of uncleared warehoused goods

Chennai (Sea)
  1.  

7 of 2007 (Cus,CX & ST)

6.1.1

128/05-06

Incorrect regulation of EO under EPCG

Chennai
  1.  

CA 7 of 2008 (Cus,CX & ST)

14.3.1

71/06-07

Non payment of duty on the import made by trading unit in EPZ

MEPZ, Tambaram
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.1.5

72/07-08

 

Incorrect allowance of concession under DTA clearance

SEEPZ, Mumbai
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.1.6

131/07-08

Short levy of debonding

Kochi
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.3.5

117/07-08

Short levy of duty due to irregular imports

Vishakhapatnam
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.3.3

92/07-08

Irregular import not covered under SION

JDGFT, Mumbai
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.3.6

102/07-08

Excess input allowed in DFRC license

JDGFT, Chennai
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.4.1

53/07-08

Duty free credit under TPS despite negative growth

JDGFT, Chennai
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.6.2

77/07-08

Non levy of duty due to non adherence to advance licensing committee norm (Adv. Licensing Scheme)

JDGFT, Bangalore
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.2.3

48/07-08

Excess credit of duty due to adoption of incorrect exchange rate

ZJDGFT, Kolkata
  1.  

CA 20 of 2009-10 (Cus,CX & ST)

15.3.2

21/07-08

Excess grant of DFRC

JDGFT, Bangalore
  1.  

14 of 2009-10

2.1.15

96/08-09

Loss of revenue due to incorrect grant of exemption

ACC, Mumbai
  1.  

14 of 2009-10

2.1.6

26/08-09

Irregular reimbursement of CST on domestic sales

Commissioner of CX & Cus, Panaji, Goa
  1.  

24 of 2010-11

4.1

A 56/09-10

Incorrect import of carbon balck under DEEC after invalidation for indigenous procurement

JDGFT, Madurai
  1.  

24 of 2010-11

4.2.1

A85/09-10

Short levy due to adoption of incorrect assessable value.

DGFT, Delhi
  1.  

24 of 2010-11

4.2.3

A50/09-10

Incorrect reimbursement of CST

VESEZ , Hyderabad
  1.  

24 of 2010-11

4.3

A 74/09-10

Excess grant of duty credit under UKUY scheme

JDGFT, Cuttack