Jurisdiction and Procedure Audit
1.Consequent to Notification No. 85/2017-Custmos(NT) dated 07.09.2017 and Notification No. 23/2018-Customs(N.T) dated 23.03.2018 the Audit Commissionerate has come into existence from 01.04.2018 in Delhi Customs Zone.
The jurisdiction of Custom Audit Commissionerate will cover all the formations of Delhi Customs Zone.-
The mandate of the Audit Commissionerate is as below
- i) Post Clearance Audit-Transactional Audit(3 Circles) :- The Transactional Audit would be done on the basis of risk based selection of imports and exports and would also include RMS-PCA.
- ii) Thematic Audit(3 Circles) :-Under thematic audit, focus would be on a particular risk area with PAN India ramification.
- iii) Onsite Post Clearance Audit(3 Circles) :- The scope of OSPCA will extend beyond AEOs. Instructions pertaining to risk based selection of entities for OSPCA would be issued by the Board.
As of now, for the Post Clearance Audit-Transaction Audit, three circles have been created and are function as below :-
- Circle 1(Air Cargo Exports-Imports),
- Circle -2(ICD PPG) for Imports and Exports,
- Circle-3(ICD-TKD Imports and Exports)
The remaining 6 circles for Thematic Audit and Onsite Post Clearance Audit are in the process of being formed.
2. Jurisdiction – The Commissioner of Customs (Appeals), New Delhi has the jurisdiction in relation to an order or decision of the officer subordinate to that officer as mentioned below :
- Commissioner of Customs (Airport & General), Delhi
- Principal Commissioner of Customs, Air Cargo Complex (Import) Delhi
- Commissioner of Customs, Air Cargo Complex (Export) Delhi
- Principal Commissioner of Customs, Inland Container Depot, Tughlakhabad (Import), Delhi
- Commissioner of Customs, Inland Container Depot, Tughlakhabad (Export), Delhi
- Commissioner of Customs, Inland Container Depot, Patparganj and other Inland Container Depots, Delhi
The jurisdiction in respect of Onsite Post Clearance Audit and Thematic Audit will be ‘All India’ as defined in Notification 85/2017 dated 07.08.2017.