Prime Function

a) Pre-Audit Stage

·    To fix the annual target

·    To select the goods or importer on the basis of risk analysis

·    To seek details of import/export and the relevant papers from the Customs Offices

·    To determine the audit plan and procedure required

·    To demand the documents and information necessary for conducting audit from the above agencies pursuant to Rule 28 of the Customs Rules, 2007

b) Audit Stage

·    To study all aspects of goods to be audited or the consignment of importers

·    To summon and record statement of the importer in case it is deemed necessary

·    To seek details and documents of import and importer from him or her or from other bodies

·    To check the reserves of the goods to be audited

·    To check the records of agencies related to assessment, to summon them and interrogate or ask for necessary information

·    To monitor implementation status of the audit report

·    To grant importer a chance of hearing in case additional revenue has to be recovered from him or her following audit

·    To launch joint audit in coordination with the Inland Revenue Department in case it is deemed necessary

·    To perform functions as prescribed within the ambit of Customs Act/Rules, 2007, annual Financial Acts, Value Added Tax Act/Rules, Income Tax Act/Rules, Revenue Leakage Control Act/Rules, Excise Duty Act and the like.

c) Post Audit Stage

·    To provide for recovery of revenue amount if it is so held

·    To inspect the papers and records relating to customs, trade and accounts of the importer

·    To monitor implementation status of the audit report and render necessary advice and inputs for implementation to the concerned agencies

·    To freeze the transaction of concerned importer for implementing the audit report and for audit purposes

·    To inform the Customs Offices for the implementation of value establishd from post clearance audit

·    To correspond to the Inland Revenue Department in case any remarks are found from audit over the revenue collected from income tax and value added tax