The Director General Post Clearance Audit, vide his U.O. No PCA/HQ/Note/Audit/98/2010 dated 10.11.2010, indicated that the DG Post Clearance Audit required powers under Federal Excise Act, 2005, as similar powers were already delegated under Customs Act, 1969 and Sales Tax Act, 1990, for imported goods. Accordingly the Notification was drafted by the Inland Revenue Wing and after vetting by the Law and justice Division, it was issued vide SRO 165(i)/2011 dated 3rd March 2011.