Customs - Risk Management System (RMS) - Review
SELF-Assessment has been introduced vide Finance Act 2011. This marked a major change in the system of assessment of customs duty of imported and export goods. Self-Assessment is trust-based control with more reliance on declarations of the importer and exporters.
In order to implement self-assessment effectively and to ensure its benefits to the trade, Board decided that current facilitation level under RMS should be enhanced significantly. Accordingly, it was decided to enhance facilitation level up to 80%, 70% and 60% in case of air cargo complexes, ports and ICDs respectively by rationalizing risk rules and risk parameters.
Board is of the view that the percentage of Bills of Entry selected for Post Clearance Audit (PCA) at a Customs house should be suitably enhanced to safeguard the interest of revenue. Board also desires that concerned Chief Commissioners of Customs should review the staff position in their jurisdiction and relocate more manpower for audit work as increased facilitation in terms of reduced examination have led to lesser requirement of staff for examination of goods. It is therefore imperative that excess staff should be diverted for activities such as PCA and SIIB in Customs Houses.
It is also reported that pendency in respect of transaction based PCA remain acute. Board has taken a serious note of it and desires that the work should be accorded due consideration and pendencies reduced.
Everybody knows that ‘Board taking a serious note' is a big joke and nothing will ever happen with such serious views. The field officers will only have a little more contempt for the Board and its seriousness. Perhaps, even the Board is not really serious about its serious view. Has the Board ever taken action against any officer for blatant disobedience of Board's instructions?
CBEC Circular No. 15/2012 - Cus., Dated: June 13, 2012