The Central Board of Indirect Taxes and Customs (CBIC), formerly the Central Board of Excise and Customs, is a

statutory body A statutory body or statutory authority is a body set up by law (statute) that is authorised to implement certain legislation on behalf of the relevant country or state, sometimes by being Primary and secondary legislation, empowered or deleg ...

under the Department of Revenue,

Government of India The Government of India (ISO 15919, ISO: Bhārata Sarakāra, legally the Union Government or Union of India or the Central Government) is the national authority of the Republic of India, located in South Asia, consisting of States and union t ...

. It oversees the administration of

indirect taxes An indirect tax (such as a sales tax, per unit tax, value-added tax (VAT), excise tax, consumption tax, or tariff) is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of ma ...

, including

customs Customs is an authority or Government agency, agency in a country responsible for collecting tariffs and for controlling International trade, the flow of goods, including animals, transports, personal effects, and hazardous items, into and out ...

duties,

excise file:Lincoln Beer Stamp 1871.JPG, upright=1.2, 1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the Bunghole, bung of the beer barrel so when ...

duties, and the Goods and Services Tax (GST). CBIC's function also extends to prevention of smuggling, illicit financial activities, and regulation and control of

narcotics The term narcotic (, from ancient Greek ναρκῶ ''narkō'', "I make numb") originally referred medically to any psychoactive compound with numbing or paralyzing properties. In the United States, it has since become associated with opiates ...

through its attached/subordinate offices. 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 in India. Currently, the Customs and Central Excise/GST department comes under the Department of Revenue,

Ministry of Finance A ministry of finance is a ministry or other government agency in charge of government finance, fiscal policy, and financial regulation. It is headed by a finance minister, an executive or cabinet position . A ministry of finance's portfoli ...

, Government of India. The agency is staffed by ministerial staff selected through Staff Selection Commission (SSC) conducted matric level, higher secondary level, executive officers through combined graduate level exams and IRS officers through

Civil Services Examination The Civil Services Examination (CSE) is a standardized test in India conducted by the Union Public Service Commission for recruitment to higher Civil Services of India, civil services in the Government of India, such as the All India Service ...

who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairperson/Members of CBIC/ CESTAT/ Settlement Commission.

Organizational structure

The Central Board of Indirect Taxes & Customs (CBIC) is headed by a chairperson and consists of six members. # Chairperson - Sanjay Agarwal, IRS # Member (Customs) - Rajiv Talwar, IRS (C & IT 1988) # Member (Legal, CX & ST) - Ajay Jain, IRS # Member (GST & Tax Policy) - Vivek Johri, IRS # Member (Administration & Vigilance) - Sungita Sharma, IRS # Member (Investigation) - Om Prakash Dadhich, IRS # Member (IT & Taxpayer Services) - Sandheep Kumar, IRS

Hierarchy & designation of CBIC

The designations and time-scales within the Indian Revenue Service (Customs & CGST) are as follows after cadre restructure:

Divisions

* GST *

Customs Customs is an authority or Government agency, agency in a country responsible for collecting tariffs and for controlling International trade, the flow of goods, including animals, transports, personal effects, and hazardous items, into and out ...

* Customs (Preventive) and airport authorities * Tax Payer Services (India)

Associated agencies

* Directorate of Revenue Intelligence * Directorate General of GST Intelligence * Central Economic Intelligence Bureau * Financial Intelligence Unit (FIU- India) * Directorate General of Performance Management * National Academy of Customs, Indirect Taxes & Narcotics (NACIN) * Directorate General of Vigilance * Directorate General of Audit * Directorate General of Export Promotion * Customs, Excise and Service Tax Appellate Tribunal * Directorate General of Goods & Services Tax Intelligence * Opium & Alkaloid Department * Economic Intelligence Council *

Enforcement Directorate The Enforcement Directorate (ED) is a law enforcement and economic intelligence agency of the Government of India. Established on 1 May 1956, it is responsible for enforcing economic laws and combating financial crimes. The ED operates under th ...

* Central Bureau of Narcotics * Directorate General of Systems

Duties

CBIC administers indirect taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.

Goods & Services Tax/Central Excise/Service Tax

# Collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.

Customs

# Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's. # Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) & Container Freight Stations (CFSs). # Prevention of Smuggling on International Airports & Sea. # Prevention of Smuggling through Land Customs Station & Border Check Points.

Gallery

File:Customs & Central Officer on Republic Day.jpg, Customs & Central Excise Officer on Republic Day File:New Delhi government block 03-2016 img1.jpg, Customs & Central Excise Headquarters in New Delhi File:Customs & Central Excise Officers at NACEN.JPG, Customs & Central Excise Officers at NACEN File:P. Chidambaram presenting the Presidential Certificate of Appreciation to the Inspector, Commissionerate of Service Tax, Mumbai-I, Shri Subhash Prasad Singh.jpg, CBIC Inspector (right) receives Presidential Certificate of Appreciation 2013.

References

{{DEFAULTSORT:Central Board Of Indirect Taxes And Customs Ministry of Finance (India) Custom and excise duties in India Customs services