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TMI BlogStreamlining of Customs Post Clearance Audit (PCA) Work-InstructionsX X X X Extracts X X X X X X X X Extracts X X X X ..... oor, Tower-2, Jeevan Bharti Building 124 Connaught Circus (Near Janpath) New Delhi- 110001 Email ID: [email protected] Date: 06.09.2023 To, All the Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive), All the Principal Chief Commissioners/ Chief Commissioners of CGST and Customs, The Principal Director General, Directorate General o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided to make following amendments to the Instruction No. 02/ 2021 -Customs dated 16.02.2021 : (i) Para 3.2.1. to be substituted with the following Para:- 3.2.1. The Scope and Coverage: The entire lot of IECs should be taken up for selecting entities for Premised Based Audit (PBA) as per risk-parameters to be decided by the National Customs Targeting Centre (NCTC), Mumbai in consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... February every year to finalise the list of auditees for PBA for the next financial year, and thereafter as felt necessary. The final list shall be communicated to the Audit Commissionerates before 31 st March. The Audit Commissionerates shall plan PBA for the year in such a way that the number of auditees is evenly spread in all the months and all selected entities are audited. It must be ensur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revised formats for CUS PCA-1, CUS PCA-2, CUS PCA-3, and CUS PCA-4 are given at Annexures I, II, III and IV respectively. (vi) Paras 3.8.2. (iv) (a) (b) to be substituted with the following Paras:- a) Committee headed by DG Audit, consisting of all the Principal Chief Commissioners/ Chief Commissioners in charge of Customs (Audit) Commissionerates; the Principal ADG/ ADG, NCTC, Mumb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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