ISLAMABAD: Additional Director Post Clearance Audit (PCA) North Nisar Ahmad Phularwal has said that performance of the PCA has been suffering due to lack of staff.
The Additional Director North PCA (Post Clearance Audit) Nisar Ahmad Phularwal said while talking with Customs Today during an exclusive talk, he said that PCA have much importance in whole world “ wherever there is clearance from computer, post clearance audit is applied” he quoted.
Replying to a query he said that the post-clearance audit (PCA) process is a structured examination, after Customs has released the cargo, of the relevant commercial data, sales contracts, financial and non-financial records, physical stock and other assets of traders, he added that the purpose is to measure and improve the traders’ compliance.
He said that the FBR (Federal Board of Revenue) is expecting too much by the PCA North while providing less facilities against requirements of the PCA, he further told that PCA needed 10 numbers of Editors to perform efficiently while PCA have been provided 04 numbers of Editors those are insufficient against necessities.
He said that PCA North’s jurisdiction is comprises Pak China border SOST, Pak Afghan border Torkham, Gulam Khan Angoor Ada, Chitral side of Pak Afghan Border, MCC (Model Customs Collectorate) Islamabad and MCC Peshawar (Preventive and Appraising).
He said that PCA work in different ways like all GDs are checked those cleared under green channel meanwhile PCA perform PRV (Post Release Verification) activity as well as it examine TBA (Transaction Base Audit), PCA also conduct SBA (Sector Based Audit).
Telling the summary of contraventions cases framed by Directorate of PCA North Islamabad during financial year 2020-21 up to April he said that PCA unearth 55 numbers of contraventions cases under various nature of violations i.e. non application V.R No 763/15, misuse of SRO 136(1)/2015.
As well as PCA framed cases against misclassification (correct PCT heading 3919. 1090), fake original certificate/ Mis-declared/inadmissible benefit of 5th schedule of Customs Act 1969, violation of SRO No.4, under invoicing, misdeclaration, misclassification of correct PCT head 5901.9010,8444,4990.
Nisar Phularwal also told that many other cases framed against violation of AST not paid as per SRO 367 (1) 2013 special sales tax procedure rules 2007 while some other cases framed against nonpayment of GST on retail price as mention in serial no.44 of sales tax Act 1990 and sales tax general order no.103/2019 whereas some other cases framed on ground of non application VR no.818/2016 and VR no.939/2016, he added that some other cases framed against violation of misclassification (correct PCT heading 8421.3940) and 8421.4090 as well as some other cases framed against violation as serial no.31
The total recoverable duty and taxes along with penalties of contravention cases framed by Directorate of Post Clearance Audit North zone Islamabad during 2020-21 up to April were estimated in value of Rs.2639 million whereas some of contraventions were fined twice against total recoverable amount.
