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    Report of The Comptroller and Auditor General of India: For The Year Ended March 2011

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    Mohsina Chinal
    This report from the Comptroller and Auditor General of India examines indirect tax collection by Indian customs authorities for the year ending March 2011. It finds issues with duty exemption programs, incorrect assessment of customs duties, improper use of exemption notifications, and misclassification of goods leading to short collection of duties. The report contains 5 chapters analyzing customs receipts, exemption schemes, incorrect assessments, exemptions, and misclassification, with recommendations to strengthen controls and correct deficiencies.

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    Report of The Comptroller and Auditor General of India: For The Year Ended March 2011

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    Mohsina Chinal
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    This report from the Comptroller and Auditor General of India examines indirect tax collection by Indian customs authorities for the year ending March 2011. It finds issues with duty exemption programs, incorrect assessment of customs duties, improper use of exemption notifications, and misclassification of goods leading to short collection of duties. The report contains 5 chapters analyzing customs receipts, exemption schemes, incorrect assessments, exemptions, and misclassification, with recommendations to strengthen controls and correct deficiencies.

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    This report from the Comptroller and Auditor General of India examines indirect tax collection by Indian customs authorities for the year ending March 2011. It finds issues with duty exemption programs, incorrect assessment of customs duties, improper use of exemption notifications, and misclassification of goods leading to short collection of duties. The report contains 5 chapters analyzing customs receipts, exemption schemes, incorrect assessments, exemptions, and misclassification, with recommendations to strengthen controls and correct deficiencies.

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    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as pdf or txt
    9 views2 pages

    Report of The Comptroller and Auditor General of India: For The Year Ended March 2011

    Uploaded by

    Mohsina Chinal
    This report from the Comptroller and Auditor General of India examines indirect tax collection by Indian customs authorities for the year ending March 2011. It finds issues with duty exemption programs, incorrect assessment of customs duties, improper use of exemption notifications, and misclassification of goods leading to short collection of duties. The report contains 5 chapters analyzing customs receipts, exemption schemes, incorrect assessments, exemptions, and misclassification, with recommendations to strengthen controls and correct deficiencies.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    Report of the

    Comptroller and Auditor General


    of India

    for the year ended March 2011

    Union Government
    (Indirect Taxes Customs)
    (Compliance Audit)

    No. 31 of 2011-12

    Report No. 31 of 2011-12 - Union Government (Indirect Taxes - Customs)

    TABLE OF CONTENTS
    Chapter

    Page

    Preface

    iii

    Executive summary

    Glossary of terms and abbreviations

    vii

    Customs receipts

    Duty exemption/remission schemes

    II

    Incorrect assessment of customs duties

    III

    19

    Incorrect application of General exemption notifications

    IV

    28

    Mis-classification of goods

    32

    Annexure I

    37

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