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Central Board of Indirect Taxes and Customs

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Customs & Central Excise
Agency overview
Formed26 Jan 1944
Jurisdictional structure
Federal agencyIndia
Operations jurisdictionIndia
Governing bodyGovernment of India
General nature
Operational structure
HeadquartersNew Delhi, India
Agency executive
Parent agencyMinistry of Finance , Department of Revenue
Facilities
Branchs91
Website
www.cbec.gov.in/

The Central Board of Excise and Customs (CBEC) is the national agency responsible for administering Customs, Central Excise & Service Tax in India. The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India.

Currently the Customs and Excise department comes under the Department of Revenue, Ministry of Finance. IRS officers start their careers as Assistant Commissioners in the field and within 20 - 25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission.

The Central Board of Excise & Customs (CBEC) consist of 3 main divisions in it:

  1. Central Excise
  2. Customs
  3. Service Tax

Duties -

Central Excise

  1. Collection of Excise Duty & Service Tax.
  2. Prevention of Smuggling through Land Customs Station.
  3. Also works against Anti-Corruption matters.

Customs

  1. Collection of Customs Duty.
  2. Prevention of Smuggling in Airports & Seaports.
  3. To protect Airport & Seaports economically.

Central Bureau of Narcotics

  1. Collection of Narcotics Duty in Madhya Pradesh, Utter Pradesh & Rajasthan.
  2. Prevention of drug trafficking and the abuse of illegal substances.


Central Bureau of Narcotics :

Central Bureau of Narcotics (CBN) is affiliated with Department of Revenue and is regulated by Central Board of Excise & Customs. CBN is Headed by Narcotics Commissioner who is officer of Indian Customs & Central Excise department. Other top posts of CBN are also held by IRS officers (C&CE). It's headquater is situated at Gwalior (M.P.). The Commissioner of CBN is Indian Revenue Service officer Ms. Jagjit Pavadia.


Functions of CBN :

• Supervision over licit cultivation of opium poppy In India spread across 22 Districts 102 Tehsils/ Parganas in the States of Madhya Pradesh, Rajasthan and Uttar Pradesh.

• Preventive and enforcement functions especially in the three poppy growing States.

• Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.

• Action for tracing and freezing of illegally acquired property as per the provisions of Chapter V-A of the NDPS Act, 1985.

• Issue of licences for manufacture of synthetic narcotic drugs

• Issuance of Export Authorisations/ Import Certificate for export/ import of Narcotic Drugs and Psychotropic Substances


Structure of Central Excise, Customs & Narcotics Department

Chairman/Board Members of Customs & Central Excise

Chief Commissioner

Commissioner

Additional Commissioner

Joint Commissioner

Deputy Commissioner

Assistant Commissioner

Superintendent / District Opium Officer

Inspector / Preventive Officer

Sub-Inspector

Tax Assistant

Constable


Departments / Intelligence Agencies of CBEC

  1. Directorate of Revenue Intelligence
  2. Directorate General of Central Excise Intelligence
  3. Directorate General of Inspection of Customs & Central Excise
  4. National Academy of Customs Excise and Narcotics
  5. Directorate General of Vigilance
  6. Directorate General of Audit
  7. Directorate General of Export Promotion
  8. Customs, Excise and Service Tax Appellate Tribunal
  9. Directorate General of Service Tax
  10. Opium & Alkaloid Department
  11. Economic Intelligence Council
  12. Central Economic Intelligence Bureau
  13. Enforcement Directorate
  14. Narcotics Control Bureau


Union tax laws enforced by the Customs & Excise departments:

  1. Central Excise Act, 1944
  2. Customs Act, 1962
  3. Customs Tariff Act, 1975
  4. The Drugs and Cosmetics Act, 1940
  5. NDPS act, 1985

Gallery