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2011 Compliance Audit: Indirect Taxes

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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48 views2 pages

2011 Compliance Audit: Indirect Taxes

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.

Uploaded by

Mohsina Chinal
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

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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