![]() ![]() The time taken in fixation of brand rates by Central Excise field formations was examined by Audit. The Board shall request this information at a future date.ĥA. The Chief Commissioners may monitor the sufficiency of such checks on monthly basis. AIR drawback payments in the enclosed format. Further, the Commissionerates may collate data on the performance of these and similar checks w.r.t. Detections that indicate lower FOB/realization should also be intimated to RA/DGFT for necessary action when any benefit under FTP is involved. Accordingly, the Board directs that a proper record of such checks should be maintained. These are to be regarded as a form of audit checks. This suggests the importance of regular sample checking of the veracity of declarations accepted for disbursing AIR drawback claims. The field formations reported that they too are conducting random/sample post-facto checks as directed by Board and in certain instances these too led to recoveries/detection of cases. From amongst the sample verifications of declarations (submitted and accepted with respect to settled AIR claims) requested by Audit, instances of recovery were reported by field formations. A similar receipt and acknowledgment procedure should also be ensured for exporters who file brand rate letters issued by Central Excise formations.Ĥ. Board directs all Commissioners to ensure this. This direction has a systemic aspect that there will be management of BRC submissions through a proper receipt and acknowledgement procedure and subsequent monitoring that details were fed in the BRC module. ![]() 6-DBK dated directed that exporters should not be asked to submit BRC/negative statement more than once. 609/119/2010-DBK dated emphasized methodical and time bound feeding of details in the BRC module and Instruction No. Special cells were created for reconciliation of sales proceeds of exports under duty drawback scheme vide the Circular No. Board directs that Commissioners should appropriately strengthen their Internal Audit wings to achieve desired diligence levels and a significantly improved performance in areas such as payment of re-export drawback, cases of manual processing of drawback and the determination/fixation of brand rates.ģ. A better performance by Internal Audit would have enabled remedial actions to be taken earlier. The Audit Report highlighted aspects on the compliance side which Internal Audit did not notice. The outcomes reported by field formation on the Audit observations were reviewed further.Ģ. 35/2013-Cus dated related to the above subject. Reference is drawn to Board’s Circular No.46/2011-Cus dated, Instruction dated and Circular No. 15/2011-12, Section 2 – Duty Drawback Scheme: regarding Ministry of Finance, Department of RevenueĪll Chief Commissioners of Customs / Customs (Prev),Īll Chief Commissioners of Customs & Central Excise,Īll Directors General of CBEC / Chief Commissioner (AR), CESTATĪll Commissioners of Customs/ Prev/ Customs & Central Excise/ Central ExciseĪll Commissioners of Customs (Appeals)/ Customs & Central Excise (Appeals) ![]()
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