News Flash
  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

Circular No. 575/12/2001-CX
May 18th , 2001

F.NO. 240/49/2000-CX 7
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs

Subject: Consolidation of Reports/Returns sent to PAC Section of the Board & forwarding of list of pending Paras - regarding.

            I am directed to say that the PAC (CX-7) Section of the Board receives at least 23 reports/returns (most of them monthly, some fortnightly, some quarterly, some yearly etc.) from each of the sixty one Central Excise Commissionerates spread all over India. The details of these reports are given in Annexure A.

2. It is felt that out of these 23 reports, 9 reports (sl nos 14, 15 & 17 to 23 of Annexure A) can be totally dispensed with. Thus out of the reports listed at sl nos 14 to 23 of Annexure A the report covered by sl no 16 titled "Close monitoring of Audit objections/DAPs involving revenue of more than Rs 10 lakhs" will only continue with the modification that " Rs 10 lakhs" should be replaced by "Rs 50 lakhs". The remaining 13 reports (sl nos 1 to 13 of Annexure A) can be combined into a single monthly/quarterly report.
3. Every year after the Audit Report is presented before the Parliament and received in the Ministry, a report is sought from all Commissioners in prescribed proforma I(monthly) & II(quarterly) [as per Annexures B and C] to give the progress/ATN in respect of each Audit Para. The report in Proforma I covers only those cases of the Commissionerate which are reported in the Audit Report. However Proforma II relates to objections detected in respect of other Commissionerates where similar short levy have been noticed in the reporting Commissionerate. This exercise is repeated every year for every new Audit Report. Right now the Board is getting progress reports of ATNs relating to the years right from 1986-87 to 1998-99 (i.e. 13 years).
4. It is proposed to combine all the separate reports in Proforma I (Annexure B) into a single monthly report, where the Commissioners would give the progress of each Audit Para (indicating the year to which it relates) which has not yet been settled. In case there is no progress in respect of any Audit Para in a particular month, the covering letter of the report should mention this fact and the reports in Proforma I of the previous month should not be repeated. Report in Proforma I should cover only those DAP"s which have been converted to Audit para and should clearly mention the corresponding A.P. No.
5 Report in Proforma II(quarterly) should accompany the report in Proforma I, every quarter, and should be discontinued after the Audit Report of the C & AG for the subsequent year is received by the Commissionerate.
6. In respect of the remaining 9 reports ( sl nos 14,15 & 17 to 23 of Annexure A) it is observed that some of them were required to be sent either to the DGI or to the Policy Section of the Board and only a copy was to be endorsed to the PAC (CX-7) Section. None of these 9 reports need now be addressed or endorsed to the PAC Section of the Board. Copies meant for other formations (like the DGI etc) or different Sections of the Board should, however, continue to be sent to those offices.
7. It is further brought to the notice of all Commissioners that the Board has compiled a list of Audit Paras (along with DAP Nos) for the years upto 1998-99 which are pending settlement as on 30.4.2001. The list is enclosed as Annexure D. It is mentioned that, as on date, all Audit Paras upto the year 1991-92 have been settled. Henceforth Commissioners should send their combined monthly ATN"s in respect of only those Audit Paras (DAP's) which are indicated in Annexure D. As and when these get settled further report on them should be discontinued.
8.

In respect of paras which have been settled the Commissioners should dispose of pending proceedings relying on Ministry's stand on the para. In case they do not have a copy of Ministry's final reply/ATN they should procure it from the office of the local A.G. In case this does not work out a gazetted officer along with a ministerial staff may be deputed to New Delhi to take photocopies from the relevant files of the Ministry. The officer should be willing to camp in Delhi for a few days. The Commissioner should also send an advance intimation of the officer's scheduled date of arrival in New Delhi to the undersigned. Following factors should be kept in mind while disposing of pending show cause notices, provisional assessments etc related to settled CERA objections, namely:-

 

(i)

All DAP's do not necessarily get converted to Audit paras and are therefore not all included in the CAG's Audit Report for the corresponding year. In such cases Ministry does not monitor their disposal. Non-converted (or non-included) Draft Audit Paras should be disposed of through discussions at the level of the local/State A.G. The details of DAP's which have been converted to Audit Paras can be ascertained from the key which accompanies each Audit Report of the C&AG.

     

 

(ii) There may be cases where the Ministry may have contested the objection at the DAP stage but subsequently when the DAP gets converted to Audit Para there may be a change in the stand of the Ministry because of new facts, interpretation or judicial pronouncements. Or conversely, initially Ministry may have admitted the objection but later revised its stand. As such reliance should be placed on the last ATN of the Ministry only and which forms the basis of the settlement intimation from C &AG.
9. In respect of paras which stand settled efforts should now be made to dispose of all related cases of adjudication, provisional assessment etc.
10. In respect of paras which are still pending settlement, as per the enclosed list action should be taken as follows, as per existing instructions:-
(i) where Ministry has admitted the objection adjudication process should be completed on priority basis and details communicated to CX-7 section of the Board. C&AG will consider settlement of such paras only after the adjudication process is completed.
(ii) where Ministry has not admitted the objection the related show cause notice should be kept in call book till further instruction of the Board (Circular No.385/18/98-CX dated 30.3.98) Sometimes, even in respect of paras which have not been admitted by the Ministry, the C&AG insists on adjudication. These cases are separately brought to the notice of the Commissioner for adjudicating the case on merits and reporting details.
11. The receipt of this Circular may kindly be acknowledged.