GOVERNMENT OF PAKISTAN

COLLECTORATE OF CUSTOMS (PREVENTIVE)

CUSTOM HOUSE, KARACHI.

No. DCP/11/97- HQ                                                                              Dated: 21-07-1997.

STANDING ORDER NO. 04/1997 (PREVENTIVE) 

            SUB:  Audit

In order to streamline an audit related work and ensure expeditious disposal of audit observation and paras, the following procedure has been devised for immediate compliance and implementation and until further orders:-

    1. Audit/CRA observations shall be received in the relevant sections. The particulars of each observation shall be noted in the Master Register alongwith brief regarding nature of the observation. The serial number of the Master Register shall be the customs file number for the corresponding CRA observation.

 2.    UDC dealing with CRA matters shall ensure that issuance of demand should not be barred by time, which is required to be received by the importer within 6-months or 3 years as the case may be, from the date of payment of taxes/finalization of assessment. Demand-cum-Show Cause Notice be issued within time invariably in all cases. 

 3.  If the audit observation, on examination is found not to be correct, the file may be sent to the (Headquarters) Audit Section of the Collectorate of Customs Preventive alongwith comments/relevant documents for inclusion in the list to be discussed with CRA on monthly or fortnightly basis.

4.  The Superintendent/Principal Appraiser or Assistant Collector Incharge of the section is competent to decide/adjudicate, irrespective of monetary limit, all cases which fall in the ambit of sub-section (3) of section 32 of the Customs Act, 1969.

  5.    Cases which fall in the ambit of sub-section (2) of section 32 of the Customs Act, 1969 is required to be submitted to the Competent Authority in accordance with provisions of notification issued vide S.R.O. 1365(l)/96 dated 11.12.1996.

 6. Where, primafacie, anaudit observation is correct the adjudicationshould be completed in the shortest possible time keeping in view the principles of natural justice. These files should be kept by the Steno of AC, DC, and Additional Collector till the finalization of the use, and issuance of order-in-original. The officers shall maintain record of CRA files and monitor the expeditious disposal thereof, disposal.

7. The copies of demand notices and order-in-original should invariably be endorsed to CRA. The order-in-original should also be endorsed to the Collector. A monthly report of disposal of CRA observation shall be furnished to Collector on 10th of each month in the follow format:

Statement of Disposal of CRA Observation for the month of­­­­­­­­­­­______­

After receipt of order-in-original, the endorsement shall be made in the Master Register available with the CRA Clerk. Thereafter recovery proceeding shall be initiated by the Principal Appraiser concerned.

Signed by

 (Masood Aziz)

COLLECTOR 

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