Reports & Paras from this office

(CRAD-Custom Revenue Audit Department)
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CRAD - CUSTOM RECEIPT AUDIT DEPARTMENT

Audit Report

Para No.

Title

SF Reference

IR Para/Memo Refrence

2009-10(No.20)

16.1

Jackets and other garments

SF-35(05-06)

Siliguri(05-06)/07, dt 28.07.05

14.8

Incorrect assessment of Customs duties(Other Cases)

SF-82(06-07)

Export (06-07)/22, dt 11.12.06

15.2.3

Excess credit of duty due to adoption of incorrect exchange rate

SF-62(06-07)

KO/495, dt 12.01.07

18.1

Appliaction of incorrect rate of additional duty

SF-49(07-08)

CO/532, dt 29.10.07

18.4

Non levy/Short Levy of additional duty (Other Cases)

SF-20(07-08)

Siliguri(06-07)/04, dt 27.06.07

17.1.3

Disposable spinal needles

SF-52(07-08)

MO/350, dt 14.12.07

16.4

Inputs for perfumery products classified as wood waste and scrap

SF-47(07-08)

M/348, dt 04.10.07

16.3

Non-inclusion of value of goods in the assesable value

SF-12(07-08)

BBSR-I/06-07/12, dt 21.07.06

17.2

Delayed re-export

SF-40(07-08)

Appr. Gr VII/07-08/20, dt 03.12.07

14.5

Non levy of fees for service rendered

SF-56(07-08)

Shillong/06-07/23, dt 26.12.06

17.1.3

Disposable spinal needles

SF-50(07-08)

C/O/533. dt 14.12.07

14.8

Incorrect assessment of Customs duties(Other Cases)

SF-13(08-09)

Paradeep/07-08/34, dt 10.04.08

14.8

Incorrect assessment of Customs duties(Other Cases)

SF-18(07-08)

KO/502, dt 28.06.07

15.3.4

Inadmissible imports

SF-03(08-09)

JDGFT/07-08/29, dt 28.03.08

14.4

Cost recovery charges not realised

SF-57(07-08)

Shillong/06-07/23, dt 26.12.06

16.7

Ice cream candy making machine

SF-64(07-08)

M/O/351, dt 08.02.08

17.1.5

Fire detection and fire safety equipment

SF-16(08-09)

STP/07-08/36, dt 22.04.2008

17.1.3

Disposable spinal needles

SF-51(07-08)

N/O/244, dt 20.12.07

The Audit report also included 2 observations on two Reviews (Report24 of 2009-10) on "Project Import" and "Indian Customs EDI System"

2009-10(No.14)

2.7

Duty Exemption Schemes (Other Cases)

SF- 49(08-09)

Project Import (07-08)/40, dt 26.02.08

2.1.1

Short/Non levy of education cess on DTA Clearances

SF-54(08-09)

100% EOU(08-09)/10, dt 29.07.08

2.1.11

Irregular DTA Sale

SF-55(08-09)

100% EOU(08-09)/10, dt 29.07.08

2.1.5

Incorrect reimbursement of Central Sales Tax(CST)

SF-53(08-09)

100% EOU(08-09)/10, dt 29.07.08

3.6.1

Short levy of education cess

SF-52(08-09)

NXB(08-09)/12 dt 13.08.2008

6.3

Non-levy/Short-levy of additional duty(Other Cases)

SF-34 & 35(08-09)

KO/518 & 519 dt 6.08.2008

2.1.13

Irregular DTA Sale of waste generated during manufacturing process

SF-50(08-09)

100% EOU(08-09)/10, dt 29.07.08

2.3.3

Incorrect redemption of the licence

SF-4(08-09)

DGHFT(K) 07-08/29, dt 28.03.08

5.5

Perfumery Products

SF-54(08-09)

N/259, dt 17.12.08

6.3

Non-levy/Short-levy of additional duty(Other Cases)

SF-66(08-09)

N/O/253,dt 28.05.2008

2.1.14

Excess import of inputs in violation of Stanadard Input Output Norms (SION)

SF-41(08-09)

100% EOU(08-09)/10, dt 29.07.08

5.6

Singlets and other vests

SF-63(08-09)

Siliguri(08-09)/24, dt 01/12/2008

4.1.3

Goods not re-exported

SF-44(08-09)

Appr. Gr IV(08-09)/09, dt 14.07.08

3.11.1

Excess grant of reward

SF-12(09-10)

SHG(08-09)/25, dt 17.12.08

2.1.8

Non-achievement of net foreign exchange earning/non-fulfillment of export obligation

SF-13(09-10)

SHG(08-09)/26, dt 26.12.08

3.5.1

Delay in finalisation of provisional assessments

SF-61 & 62(8-09)

Appr. GR. III (08-09)/08, dt 14.07.08

3.4.1

Adoption of incorrect assesable value

SF-03(09-10)

M/359 dt 31.03.09

3.9.1

Over assessment of customs duty on exports

SF-14(09-10)

Paradeep(08-09)/38, dt 19.03.09

2.7

Duty Exemption Schemes (Other Cases)

SF-15(09-10)

JDGFT-CTC(08-9)/4 dt 09.05.2008

3.2.1

Unintended financial gain

SF-42(05-06)

App Gr I/05-06/3, dt 09.03.05

4.1.1

Disposable spinal needles

SF-55 & 56(08-09)

NO/251 & 252, dt 28.04.2008

5.1

Woven fabrics

SF-09(09-10)

Agt(08-09)/35 dt 05.03.2009

2010-11(24 CA)

1.1

Short levy of additional duty due to application of incorrect rate

SF-04(09-10)

N/264, dt 12-05-09

1.1

Non-realisation of duty on ship stores

SF-21(09-10)

Export Dept./09-10/03 dt 22-5-09

1.1

Irregular de-bonding of EOU Leading to short levy of duty

SF-17(10-11)

100%EOU/09-10/11 dt 16-7-09

1.1

Non-levy of additional duty under DFRC scheme

SF-09(10-11)

363/M dt 19-2-10

1.1

Non-levy of additional duty of customs

SF-25(09-10)

Petrapole/09-10/9 dt 23-11-09

1.1

Short-levy of duty due to incorrect duty concession on DTA sale

SF-34(09-10)

100%EOU/09-10/11 dt 16-7-09

3.4

Disposable spinal needles

SF-20(10-11)

C/O/534, dt 18.02.07

1.1

Non-recovery of duty on cancellation of letter of permission

SF-6(A)(10-11)

STPK/09-10/15 dt 15-9-2009

3.1

Jute Bags

SF-26(09-10)

Petrapole(09-10)/09, dt 23.11.09

4.3

Excess grant of duty credit

SF-16(10-11)

JDGFT/Cuttack/09-10/14, dt 31.08.2009

1.1

Short levy due to incorrect duty concession on DTA sale

SF-02(10-11)

100%EOU/09-10/11 dt 16-7-09

4.2.1

Adoption of incorrect assesable value

SF-29(09-10)

FSEZ(09-10)/20, dt 18.12.09

1.1

Irregular duty concession on DTA sale

SF-31(09-10)

100%EOU/09-10/11 dt 16-7-09

1.1

Short levy due to irregular extension of benefit of exemption

SF-29(10-11)

N/271 dt 25-05-10

The Audit report also included observation on a Review(Report15 of 2011-12) on "Duty Drawback Scheme"

2011-12(31 CA)

1.1

Short levy due to incorrect classification

SF-19(11-12)

Haldia/10-11/9 dt 13-8-10

1.1

Short levy due to incorrect grant of exemption

SF-01(11-12)

MO/369 &
370 dt 14-2-11

1.1

Excess levy due to incorrect assessment

SF-07(11-12)

Agt/10-11/21 dt 4-2-11

1.1

Short levy due to incorrect classification

SF-32(10-11)

M/O dt 23-11-10

1.1

Short realization of Cost Recovery Charges

SF-30(10-11)

Haldia/10-11/9 dt 13-8-10

1.1

Irregular payment of Drawback

SF-06(09-10)

Misc/D/224 dt 19-12-08

3.10

Short levy due to undervaluation

SF-28(11-12)

Gr IV(10-11)/05, dt 28.06.10

1.1

Irregular duty concession on DTA sale

SF-48(08-09)

100%EOU/08-09/10 dt 29-7-08

1.1

Short levy due to irregular debonding

SF-40(08-09)

100%EOU/08-09/10 dt 29-7-08

1.1

Short levy on goods re-imported under EPCG Scheme

SF-12(10-11)

Ch.85-Review/09-10/Paradeep/22 dt 10-3-10

2.1.6

Ineligible DTA sales

SF-30(11-12)

100% EOU/10-11/14, dt 7.12.10

2.1.6

Ineligible DTA sales

SF-31(11-12)

100% EOU/10-11/14, dt 7.12.10

1.1

Non-realization of duty and interst payable on failure to fulfill export obligation

SF-11(10-11)

Ch.85 Review/09-10/DGFT/15, dt 12.03.10

2.1.7

Ineligible DTA sales

SF-32(11-12)

100% EOU/10-11/14, dt 7.12.10

2.5

Focus product scheme

SF-35(11-12)

JDGFT(K)/08-09/42, dt 27.05.09

2.1.9

Anti dumping duty not collected on DTA sale

SF-14&14A(10-11)

Para 6.1.3 of Ch.85 review

2.1.9

Anti dumping duty not collected on DTA sale

SF-14(10-11)

Para 7.1(B) of Ch.85 review

2.3

Duty Entitlement Pass book Scheme(DEPB)

SF-13(10-11)

Para 7.5.1(ii) of Ch.85 review

1.1

Clearance of goods to Domestic Tariff Area in excess of authorised limit

SF-14A(10-11)

Para 7.5.1(iv) of Ch.85 Review

The Audit report also included observation on a Review (Report22 of 2011-12) on "Export promotion capital Goods Scheme(EPCG)"

2013(14 CA)

2.35 to 2.39

Special Economic Zones(SEZ)/Export Oriented Units(EOUs)

SF-5(12-13)

FSEZ/2011-12/27 dt 27-03-2012

1.75

Non fulfillment of export obligation due to irregular third party exports

SF-11(10-11)

JDGFT/2008-09/42 dt 27-05-2010

1.75

Non levy of duty despite violation of conditions of notification

SF-8(12-13)

Gr VA/10-11/08 dt 02-08-10

1.75

Short levy due to incorrect grant of exemption on betel nuts

SF-03(12-13)

SLG/11-12/23 dt 10-02-12

1.75

Non-fulfilment of export obligation against EPCG license

SF-07(12-13)

Guwahati/10-11/34 dt 13-04-11

1.75

Inadmissible payment of Drawbcak

SF-04(12-13)

DBK/EDI/Kolkata(Port)/06 & 6A dt 19-10-11

1.75

Non realistion of duty foregone against cancelled EPCG authorisation

SF-06(12-13)

Gr VII/2011-12/20 dt 16-01-2012

3.26 to 3.31

Assessing Officer levied Education Cess on exports

SF-02(12-13)

Malda/11-12/15, dt 21.11.11

1.75

Short debit of duty in EPCG License due to misclassification

SF-24(11-12)

PDP/09-10/32 dt 16.09.10

3.23 to 3.25

Kolkata commissionerate failed to realize cost recovery charges for Customs posted in warehouses

SF-27(11-12)

Import Bond/10-11/11, dt 20.09.2010

1.75

Short levy due to incorrect assessment of motor spirit/high speed diesel

SF-13(12-13)

Paradeep/11-12/07, dt 29.07.11

1.75

Non-imposition of Safeguard duty

SF-09(12-13)

Gr IV/11-12/13, dt 28.03.11

3.26 to 3.31

Assessing Officer levied Education Cess on exports

SF-01(12-13)

Paradeep/11-12/07, dt 29.07.2011

3.7 & 3.8

Assessing Officer Kolkata(Port) did not levy additional duty on High Speed Diesel

SF-11(12-13)

Imp/BE/01, dt 12.05.11

3.2 to 3.6

Assessing Officer Kolkata airport did not levy applicable duty on left over fuel in the tank of aircrafts run on domestic routes.

SF-15(11-12)

Airport ATB(Including AIU)/10-11/12, dt 01.10.10

1.75

Short levy due to incorrect classification

SF-02(09-10)

Karimganj/07-08/24 dt 14.02.08

1.75

Short levy due to incorrect assessment of motor spirit/high speed diesel

SF-14(12-13)

Paradeep/11-12/07 dt 29-07-11

The Audit report also included observation on a Review (Report8 of 2013) on "Duty drawback scheme for deemed exports and re-imbursement scheme of Central Sales Tax(CST) to EOU/STP/EHTP)"

 

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