Boards has revised the forms of frequency for inspection of field formation Central Excise, Customs and Service Tax vide meeting BMB 32/2010 dated 12.5.10. As per the new norms DGPM is to inspect the Commissionerate headquarter once in three years. Additional inspections would be based on careful profiling of the risk parameters. Each Commissionerate shall be inspected each year by either DGPM or jurisdictional Chief Commissioner. For this DGPM shall form annual inspection plan allocating Commissionerates for inspection to DGPM, RU'S or Chief Commissioner. Accordingly an annual plan is prepared for the year.