The Risk Management System in PaCCS is highly effective and in all the dubious cases of drawbacks, the PaCCS RMS system stopped the drawbacks and referred each case to Customs officials for detailed scrutiny. In each case the drawback was allowed in the system manually by Customs officials, which is clearly recorded by the system giving name, date and time of each official in each and every case. It may be noted that a system comprises of hardware, software, human resource (Operators of the system), infrastructure, and the legal environment, as the software cannot be blamed if the electricity fails for hours, similarly it is not the fault of the software or hardware if the human resource fails.
In the PaCCS the drawbacks are allowed by Customs officials in every case, it is wrong to say that the system is at fault. The software or the hardware, cannot detect whether the signatures on a document are correct, the system can merely forward suspect cases to Customs officials for detailed scrutiny, if the Customs officials clear the documents then the RMS system cannot be held accountable. The FBR must improve the efficiency of the staff that is posted in PaCCS. Honest and dedicated officials should be posted to run the system.
The only reason why the frauds can be detected in PaCCS is because highly effective computerized data is available in PaCCS, giving all details of each consignment. The data cannot be altered or changed by anybody as such it is very simple to detect any and all wrong doing even years after the event. Since the earlier manual system of Customs (One Customs) is based on Paper documents, which can subsequently be lost or destroyed as such no detections are ever possible in the future. It is completely wrong to consider PaCCS data as forged, because if the data in PaCCS could be forged then PCA would have never been able to detect the problem. In each and every case the data is completely accurate and all details are Intact. The RMS is also completely effective since none of the fraudulent cases were allowed by the system.
It is interesting to note that the maximum payment allowed by the system is only Rs. 25000/-. All large payments are referred to Customs officials and are allowed by them. The system clearly gives, names date and times in each case. The concept of Post Clearance Audit (PCA) is to regularly scrutinize the record of Customs after clearance and to point out various issues for action or for future improvement. Since highly accurate data is available in PaCCS as such the work of PCA is possible.
In each case the system maintains complete record of NIC, number, NTN number, address, telephone, bank account numbers, clearing agent names, the Custom House License numbers, truck numbers container numbers etc. It is evident that all record is available for each case in the system. The PaCCS system as such is highly effective. Correct and accurate addresses as per NICs and NTNs are available in the system, if the addresses of the NIC and NTN are not correct then the problem may be taken up with either NADRA or FBR for issuance of incorrect NTN’s.
Further in every case the PaCCS system gives on line access to the bank for verification, the PaCCS system also has the feature to be able verify E Forms from the bank before shipment of goods however since the FBR is not allowing the roll out of PaCCS the feature cannot be deployed since it is not part of the pilot deployment.
