The Mac version of CS3 had serious problems with audio sync when capturing DV. I thought it had been fixed in CS4. I’ve captured numerous tapes with CS4 on my Mac Pro and everything has been good. In the past, these problems were caused by tape glitches – usually at the beginning of the tape – and the program’s inability to compensate. Even slight glitches would throw the audio out of whack.
If the audio is out of sync from the beginning of the tape, one solution is to advance the tape and capture from the 30 second point. If it goes out of sync later, you have to find the point where audio loses sync and capture from there. Alternatively, you might try capturing with iMovie then import the DV files to Premiere for editing.