Post Clearance Audit

All B/E along with relevant documents collected by the Shed officer are forwarded to PCA for audit. RMS selects the B/E depending on the risk and on random for PCA. All B/E are not audited. PCA Appraiser will issue an advisory memo if notices any discrepancy. If importer agrees, he may pay the duty short levied and matter is closed. However, if does not agree, Department will issue a formal demand/show cause notice and the case will be adjudicated.

CRA Audit

All B/E other than provisionally assessed B/E are sent to Customs Revenue Audit conducted by the Comptroller and Auditor General of India. In case any discrepancy is noticed by the CRA, they issue a audit memo to the Custom House and customs will immediately issue a protective demand within the statutory time limit.