Implementation of 'On Site Post Clearance Audit' - It's a Facility not retribution
CBEC has introduced the scheme of ‘On Site Post Clearance Audit' or OSPCA at premises of importers and exporters' vide Notification No. 72/2011-Cus. (NT) dated 4.10.2011.
To begin with, Board has operationalized OSPCA w.e.f. 1.10.2011 only for importers registered under the Accredited Client Programme (ACP) . It has also been decided that ACP importers shall be subjected to OSPCA on annual basis i.e. once during each financial year. However, during the transitional phase of the current financial year, the records for previous months beginning from 1.4.2011 may be taken up for audit. Coverage of OSPCA shall be increased in subsequent phases and the periodicity of audit in respect of other entities prescribed at that stage.
For a coordinated and effective OSPCA, the ACP importers have been segregated as under:
++ Those that are registered with LTU Commissionerates – to be audited by the audit wing of LTU concerned;
++ Multi Location Units – to be audited by the Central Excise Commissionerates with the nodal Commissionerate being the one having jurisdiction over the registered / head office of the ACP importer; and
++ Others ACP importers – to be audited by the Central Excise Commissionerate having jurisdiction over the head office / registered office of the ACP importer.
Board states that OSPCA is viewed as a trade facilitation measure and one way to do away with avoidable interface with the Department. ACP importers with manufacturing facilities and / or those registered as service providers / recipients with the department would already be undergoing Central Excise and / or Service Tax audit. Therefore, in order to avoid duplication of exercise and reduce interface, OSPCA shall be done simultaneously with Central Excise and Service Tax.
Further, in respect of ACP importers to be audited under the scheme within a period of one year, Board has decided that carrying out PCCV [Post-Clearance Compliance Verification] or PCA at the respective Customs House shall be a duplication of effort for both Department and ACP importers. Therefore, Board desires that in respect of ACP importers PCCV or PCA at the Customs Houses shall be dispensed with henceforth.
Board wants these instructions to be given wide publicity.
Unwelcome officers all over your place, ransacking your records and not allowing you to do your work, is Board's concept of facilitation!
CBEC circular No. 47/2011-Customs, Dated : October 21, 2011