Indirect Taxes, Customs

   
 

CAG’s Report No 10 of 2003

Sl. No.

Name of the assessee

Para No of Audit Report

1

M/s Surya International, New Delhi

10.2(b)(i)

2

M/s Haldia Petro Chemical Ltd.

10.2(a)

3

M/s Royal Leathur Works, Kolkata

8.3(3)

4

M/s Haldia Petro Chemical Ltd.

5.3(11)

5

M/s WIPRO Ltd, Kolkata

5.3(8)

6

 M/s Bharat Enterprises & 8 Others

10.4

7

M/s Jain Udyog, Kolkata

10.9(10)

8

M/s Phillips India
M/s SAIL
M/s Indian Rayon
M/s AVM Sales Corpn.
M/s Numaligesh Refinery

7.4(1)

9

M/s Hindustan Lever Ltd., Mumbai

8.3(2)

10

M/s Rolwel Packaging (P) Ltd., Kolkata

10.6

11

M/s Datre Corpn. Ltd., Kolkata

5.1(a)

12

M/s Debam International Pvt. Ltd.

5.2(b)

13

M/s Elque Polyesters Ltd., Kolkata

9.2(b)

14

M/s B. Arun Kumar Trading Pvt. Ltd. New Delhi

8.1(a)

15

M/s Indian Oil Corpn. Ltd.

10.1(a)

16

M/s Oriental Leather Ind.
M/s XL Enterprises Ltd.
M/s Grace Fashion Co.

10.9(8)

17

M/s Multiwyn Foams (P) Ltd.

10.9(13)

18

M/s Essel Mining & Industries
M/s Ruchi Soya Industries

5.3(3)

NOTE: (1) Apart from 18 DPs mentioned above, additional 19 (Nineteen) DPs were included in the Audit Report as 'Total Underassessment'
          (2) The Audit Report also included observations on two Reviews on (i) Disposal and (ii) End-use

CAG’s Report No 10 of 2004

Sl. No.

Name of the assessee

Para No of Audit Report

1

M/s KSL Resource (P) Ltd. & 7 (Seven)Others

10.7

2

M/s Kalinga Iron Works
M/s TISCO Ltd.
M/s Ferro Chrome Ltd.

10.2

3

M/s Paradeep Phosphates Ltd.
M/s NTPC Ltd.

4.4 (1)

4

M/s NALCO, NALCO Nagar, Orissa

4.3.2

5

M/s Bharat Mukti Mondal & Four Others

5.3.2

6

M/s Rausheena Exim, Kolkata

5.4 (9)

7

 NIL

10.11

8

M/s Shakti Enterprises & Three Others

7.4 (2)

9

M/s Beauty Concepts Pvt. & Others

7.3

10

M/s Supertron Electronics Ltd.

5.4 (12)

11

M/s Kilburn Reprographies Ltd.

4.3.3

12

M/s Ruchi Soya Industries Ltd.

10.14(1)

13

M/s SAIL
M/s Harbanslal Malhotra & Sons Ltd.

10.14(11)

14

M/s Fertilizer Corpn. Of India Ltd.
M/s Hindustan Fertilizer Corpn. Ltd.

5.1.1

15

M/s SAIL 

10.14(7)

16

M/s SAIL 

10.12

17

M/s Enfield Ind. Ltd., Kolkata
M/s Pankaj Metals Pvt.Ltd., Mirzapur

8.3 (3)

18

M/s Birla Tyers
M/s SAIL

9.5 (10)

19

M/s Shimpo Exports & Three Otheres

9.5 (5)

20

M/s Bharat Margarine Ltd., Kolkata

5.3.1

21

M/s Jupiter Infosys Ltd., Kolkata
M/s Sulabh Trading Co., Delhi

5.1.2

22

M/s Akuram Enterprises

10.9.1

23

M/s Zenith Timber Product Pvt. Ltd. &22 Others

9.1.2

24

M/s M.B. Inno-tech(India) Ltd.

9.2.2(c)

25

M/s Indian Airlines

10.3

26

M/s ITDC Duty Free Shop, NSCBI Airport, Kolkata

10.14(14)

27

M/s AMI Narro Fabries Pvt. Ltd.

9.2.1 (f)

28

M/s Essel Mining & Ind. Ltd. Kolkata
M/s Ruchi Soya Industries Ltd. Kolkata

8.2.1

NOTE: (1) Apart from 28 DPs mentioned above, additional 7 (Seven) DPs were included in the Audit Report as 'Total Underassessment'
          (2) The Audit Report also included observations on two Reviews on (i) STP and (ii) Warehouse

CAG’s Report no 10 of 2005 

Sl. No.

Name of the assessee

Para No of Audit Report

1

M/s Soletanche Bachy

6.2.6

2

M/s Promising Estates & Traders  Pvt. Ltd.

9.3.3

3

M/s SAIL & 10 Others

9.2.3

4

M/s Goutermann Peipers (India) Ltd., WB

8.1.4

5

M/s GKW Ltd. Hyderabad

6.5.5

6

M/s Wonder Rexine  Pvt. Ltd. & 10 Others

9.6.1

7

M/s Birla Tyres, Orissa

10.11

8

M/s Bharti Sons & 24 Others

8.1.2

9

M/s Associated Pigments Ltd.

10.13.1

10

M/s SIAL

10.11

11

M/s Chirag Enterprises

5.3.6

12

M/s Parson Brothers

8.1.3

13

M/s Gourav Enterprises, Varanasi  M/s Gemini Overseas Pvt. Ltd.

10.11

14

M/s Agarwal Chemicals and 3 Others

10.11

15

M/s Zenith Exports Ltd, & 12 Others

10.12

16

M/s Indian Silk Exports Pvt. Ltd. & Others

9.1

17

M/s Center Pooler Engineering Co. Ltd. Kolkata

6.2.5

18

M/s Kanchan Oil Ind. Ltd. & 22 Others

7.1.1

19

M/s SAIL
M/s TISCO

10.11

20

M/s Ur Trading & Others

9.2.2

21

M/s Indian Rayon & Industries Ltd. & Others

9.2.1

22

M/s Shiram Coco Pvt. Ltd.

6.5.13

23

M/s B. Arun Kr. Trading Pvt. Ltd., New Delhi

6.2.4

24

M/s Jhunjhunwala Vanaspati Ltd. & 20 Others

7.1.1

25

M/s Sury International

M/s Delta Flexibles

8.3.1

26

M/s Pharmachem Traders, Kolkata

10.11

27

M/s Vesuvius India Ltd., Vishakhapattanam

10.10

28

 

9.3.2

29

M/s Fortune Empire Global Pvt. Ltd., Kolkata

10.11

30

M/s SAIL (Bokaro Steel Plant)

9.6.7

NOTE: (1) Apart from 30 DPs mentioned above, additional 3 (Three) DPs were included in the Audit Report as 'Total Underassessment'
          (2) The Audit Report also included observations on three Reviews on (i) IGM/EGM (ii) ICD/CFS and (iii) Arrear Revenue Recovery.

CAG’s  Report No 7 of 2006 

Sl. No.

Name of the assessee

Para No of Audit Report

1

Steel Authority of India Limited (Bokaro)

7.7

2

Plastolene Polymers Private Limited

7.7

3

Plastolene Polymers Private Limited and 3 others

7.6

4

Taurus Esdan Hydraulics Limited

6.4.1

5

Schefields Limited

6.2.6

6

Steel Authority of India Limited (Bokaro)

6.1.10.4

7

Super Steel India

7.7

8

Tega Industries Limited

5.1.2

9

Antarctica Limited

6.3.4

10

New Horizons Limited and 6 others

7.8.2

11

Asian Leather Limited and 15 others

7.8.2

12

R.G.B. Garments (Private) limited

6.3.3

13

Steel Authority of India Limited (Bokaro)

3.3.2

14

North Eastern Region, Shillong (Preventive)

7.9.10

15

Skipper Overseas

7.8.2

16

Steel Authority of India Limited (Bokaro)

2.2

17

Oberoi Grand Hotel and 5 others

6.5

18

Birla Tyres and 9 others

7.9.2

19

Kanchan Oil Industries limited and 9 Others

6.1.6

20

Jhunjhunwala Vanaspati Limited and 16 Others

6.1.6

21

TIL Limited

7.1.5

22

India Tourism Development limited (ITDC)

7.9.12

23

Paradeep Mini Custom House

6.1.9

24

Steel Authority of India Limited (Rourkela)

6.1.8

25

Kolkata Customs (Air)

7.9.8

26

J.J. Spectrum Silk Limited

6.6.17

27

Krishna Exporters

7.8.2

28

Steel Authority of India Limited (Rourkela, Durgapur and Bokaro)

6.1.7

29

Steel Authority of India Limited (Rourkela)

6.1.6

 

NOTE:  (1) Apart from 29 DPs mentioned above, additional 7 (seven) DPs were included in the Audit Report as ‘Total Underassessment’
           (2) The Audit Report also included observations on two Reviews (Report 6 of 2006) on

           (i)                 Review on Provisional assessment and  
           (ii)               
Review on advance licensing scheme/duty exemption entitlement certificate (DEEC)

CAG’s Audit Report No. CA7 of 2008
 

Audit Report No.

Para No.

Para Title

S.F. No.

Memo No. /

 IR No

06-07

13.4

(i) Excess payment of drawback due to misclassification

(ii) Excess sanction of DBK due to adoption of incorrect rate.

(iii) Excess payment of DBK duties

(iv) Excess payment of DBK due to misclassification

(i) SF (06-07)-60

(ii) SF (06-07)-83

(iii)SF (03-04)-50

(iv) SF(06-07)-61

(i) E/O (B)/422 & 423 dated 31.7.06, 429 dated 28.8.06 and 432 dated 30.8.06

(ii)Misc/D/207 dated 27.12.06

(iii) A/O/21 dated 15.10.03

(iv) E/O (B)/420 &421 dated 31.7.06

 

13.6

Over-assessment of anti-dumping duty

SF (06-07)-46

       +

SF (06-07)-59

KO/454 dated 11.8.06, KO/466 dated 4.10.06,

KO/472 dated11.10.06,

KO/476 dated17.10.06,

KO/480 dated23.1.06,

KO/481 dated27.10.06,

KO/484 dated15.11.06,

KO/492 dated 21.12.06

 

13.8

Non-recovery of establishment charges

SF (06-07)-66

IR/GUWAHATI/06-07/20 dated 22.11.06 (Para 6)

 

13.10

Non-application of transaction value

SF (06-07)-55

KO/477 dated 18.10.06

 

13.11

Non-recovery of interest on delayed payment of duty

SF (06-07)-80

IR/Export/06-07/22 dated 11.12.06 (Para3)

 

13.12

Non-levy of interest on delayed payment of warehoused goods

SF (06-07)-50

KO/469 dated 11.10.06

 

14.1.6

Incorrect regularization of export obligation

SF (06-07)-68

IR/ZJDGFT/06-07/27 dated 07.2.07 (Para 3)

 

14.5

(i) Non-levy of additional duty under DFRC scheme

(ii) Incorrect fulfillment of EO

(i) SF (06-07)-49

(ii) SF (06-07)-69

(i) KO/465 dated 21.9.06

(ii) IR/ZJDGFT/06-07/27 dated 07.2.07

 

15.1.2

Incorrect grant of exemption

SF (06-07)-34

IR/STPK/05-06/29 dated 22.2.06

 

15.3

Failure to re-export

SF (06-07)-57

KO/460 dated 25.8.06

 

17.2.2

Non-levy of additional duty

SF (06-07)-47

KO/456 dated 16.8.06

 Additionally, the department had accepted audit observations in two SFs (No.106/01-02 on ‘Excess payment of DBK due to incorrect application of DBK rate’ and No.81/06-07 on ‘Loss of revenue due to delay in assessment’) and recovered the amount, which was reported through the Audit Report as ‘Total Underassessment (TUA)’.

  

CAG’s Audit Report No. 7 of 2007

  

Report No.

Para No.

Para Title

Reference to SF No.

Reference to IR/Memo No.

2005-06

2.4

Polyethylene films

SF(04-05)-57

Petrapole (04-05)/21 dt.13-12-04

2.5

Readymade garments

SF(04-05)-4

M/341 dt.28.10.03

3.1

Failure to enforce end-use bond

SF(06-07)-45

APP. Gr. IV/06-07/08 dt.07-08-2006

3.2.1

Incorrect grant of exemption

SF (04-05)-44

Raiganj(03-04)/121 dt.24.10.03

3.4.1

Failure to re-export

SF(05-06)-53

App Gr. VA/05-06 /08 dt.03-08-05

3.5.4

Aluminium clad wire and steel core

SF(06-07)-43

KO/446 dt.21-06-06

4.1

Short levy due to non application of tariff value

SF(04-05)-43

Raiganj(03-04)/121 dt.24.10.03

4.4.2

Beauty soap

SF(05-06)-30

Siliguri (05-06)/07 dt.28-07-05

6.3

Non achievement of positive NFEP

SF(06-07)-17

STPK (05-06)/29 dt.22-02-2006

6.5

Irregular grant of exemption under DEPB scheme

SF(05-06)-49

KO/401 dt.23-08-2005

6.6.5

Irregular availment of DFSEC certificate

SF(05-06)-23

KO/389 dt.1.7.05 KO/390 dt.5.7.05

KO/391 dt.7.7.05

KO/396 dt.19.8.05

6.6.7

Irregular availment of DFSEC certificate

SF (05-06) 25

SF (06-07) 33

KO/404 dt.25-08-05

KO/445 dt.30-05-06

6.6.8

Incorrect exemptions under DEPB scheme

SF(05-06)-47

KO/413 dt.12-09-05

6.6.9

Incorrect exemptions under DEPB scheme

SF(05-06)-44

KO/385 dt.9.6.05

7.1.1

Non disposal/delay in disposal of warehoused goods

SF (06-07)-30

KO/441 dt. 11-05-06

7.2.1

Non-levy of interest on delayed clearance of warehoused goods

SF(06-07)-27

KO/440 dt.08-05-06, KO/443 dt.18-5-06

7.4

Non disposal of seized goods

SF(06-07)-3

Krishnagar (05-06)/25 dt.17-01-2006

7.7

Non-levy of anti-dumping duty

SF (03-04)-75

KO/329 dt.23.12.03

KO/330 dt.23.12.03

7.9.1

Irregular clearance of warehoused goods

SF(06-07)42

KO/499 dt.06-07-06

7.9.9

Non-levy of interest

SF(06-07)-2

Paradeep (04-05)18

dt.9-11-04

7.9.11

Non-levy of education cess

SF (04-05)-71

SF(05-06)-50

SF(06-07)-01

SF(06-07)-08

SF (06-07)-09

KO/364 dt.25-02-05

KO/368 dt. 09-03-05

KO/412 and KO/424 dt.05-12-05

KO/428 dt.22-12-05

KO/432 dt.03-01-06

7.9.18

Incorrect application of rate of duty

SF(05-06)-26

KO/393 dt.20-07-05

 

Additionally, the department had accepted audit observation in SF No.45/05-06 on ‘Irregular grant of exemption on DEPB clearance’ and recovered the amount, which was reported through the Audit Report as
‘Total Underassessment (TUA)’.

 

 

         Forwarded to the Deputy Director (Inspection) for publication in website