Indirect Tax

Report No.16 of 2018 - Performance Audit of Working of Inland Container Depots (ICDs) and Container Freight Stations (CFSs) Department of Revenue Indirect taxes, Customs

Date on which Report Tabled:
Tue 08 Jan, 2019
Date of sending the report to Government
Tue 10 Jul, 2018
Government Type
Union Department
Indirect Tax
Sector Taxes and Duties


This Audit Report is the first interactive digital report with reader friendly features such as use of infographics to present voluminous data in a meaningful way, use of easy navigational tools that help readers to access interlinked data and information through easy type and search functionality and features to download desired text or data.

As of March 2017, there were 129 ICDs in the country, of which ICD Tughlakabad in Delhi NCR region is the largest ICD in the country. There were no ICDs in the northern-most state of Jammu and Kashmir and only one ICD in Assam among all north-east states. There were 168 CFSs in the country out of which Tamil Nadu had the highest number. In 2016-17, a total of Rs 4.27 lakh crore worth of imports and exports was handled through 80 active ICDs in the country, of which trade worth Rs. 1.94 Lakh crore was handled in five top ICDs of the country.

The performance audit was conducted at 44 ICDs and 41 CFSs selected as sample for test check. The report contains twenty eight paragraphs consisting of audit findings with revenue implication worth `583.17crore. The key findings of the Audit Report are Absence of framework for setting up of ICDs and CFSs, Lack of reliable data on number and status of ICDs and CFSs, Approvals to new ICDs and CFSs without assessment of capacity, ICDs functioning without adequate infrastructure, Non availability of specified demarcated areas and space for storage of hazardous goods, Pendency of uncleared cargo, Dumping of Hazardous waste.

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