Circular No. 13/2004-Customs
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Sub: Post-audit of fixation of brand rates- regarding.
Directorate General of Export Promotion (DGEP) has been created consequent upon the cadre restructuring of Central Board of Excise and Customs in the year 2002. The functions of the Directorate General have been defined vide Ministry’s letter F.No.A-11019/34/2001-Ad.IV dated 27.6.2002.
These functions, inter alia, include post-audit of fixation of brand rates also.
2. Therefore, it is clarified that one set of documents relating to fixation of brand rates may also be provided to the said Directorate General for post-audit in addition to the Internal Audit Department of the Central Excise field formations.
3. Standing orders for guidance of the staff may kindly be issued accordingly.
4. The receipt of this Circular may kindly be acknowledged.
Joint Secretary to the Government of India