Central Board of Excise and Customs
Encyclopedia
The Central Board of Excise and Customs is the national agency responsible for administering customs
and excise
in India
.
The Customs & 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.
After independence of India, the department was manned by ICS officers, eventually paving the way for a separate Indian Revenue Service.
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 consist of 3 main divisions in it:
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 head quater is situated at Gwalior (M.P.).
The Commissioner of CBN is Indian Revenue Service
officer Ms. Jagjit Pavadia.
Functions of CBN -
Structure of Central Excise, Customs & Narcotics Department
The CBEC is headed by Chairman of Board (CBEC), who is the senior most IRS(C&CE) officer of India. The other important ranks are, Board Members, Chief Commissioner / Director General, Commissioner, Addl. Commissioner, Joint Commissioner, Deputy Commissioner, Asstt. Commissioner, Superintendent / Appraising Officer, Inspector / Preventive Officer, Sub-Inspector, Head Constable & Sepoy.
Ministerial Staff includes LDC, UDC, Sr Tax Assistants, Tax Assistants etc. EDP Staff includes Data Entry Operators, Data Processing Assistants, Assistant Programmers, Programmers and SSA.
Uniform in Central Excise, Customs & Narcotics Deapartment
Uniform in Central Excise/Narcotics Department is similar to the Khaki uniform of Police officials.
It is dissimilar in respect of the shoulder badges, cap badge and logo or emblem so as to enable identification of the person as belonging to the Police or to Central Excise/Narcotics.
The Customs officers had white uniforms similar to those of naval officers but with differences in shoulder badges, cap badges, belt badges etc. to differentiate a customs officer from a naval officer.
Currently in Central Excise, Customs & Narcotics Department the uniforms are prescribed for Deputy Commissioners, Assistant Commissioners, Superintendents/Appraising Officers, Inspectors/Preventive Officers, Sub-Inspectors, Head Constables, Sepoys & Drivers.
There is no uniform for the senior officers viz. Chief Commissioner/Director General, Commissioner/ADG, Additional Commissioner & Joint Commissioner.
Also, there is no uniform for ministerial staff (lower division clerks, upper division clerks, stenographers, assistants, Dos, OS, AO, CAO).
Union tax laws enforced by the Customs & Excise departments:
Customs
Customs is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country...
and excise
Excise
Excise tax in the United States is a indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are far from uniform throughout the United States...
in India
India
India , officially the Republic of India , is a country in South Asia. It is the seventh-largest country by geographical area, the second-most populous country with over 1.2 billion people, and the most populous democracy in the world...
.
The Customs & 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.
After independence of India, the department was manned by ICS officers, eventually paving the way for a separate Indian Revenue Service.
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 consist of 3 main divisions in it:
- Central Excise (India)Central Excise (India)Central Excise is a central government department which is administered by the Central Board of Excise and Customs. The Chairman, CBEC is the administrative head of the department exercising jurisdiction over entire India...
- CustomsCustomsCustoms is an authority or agency in a country responsible for collecting and safeguarding customs duties and for controlling the flow of goods including animals, transports, personal effects and hazardous items in and out of a country...
- Service Tax (India)
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 head quater is situated at Gwalior (M.P.).
The Commissioner of CBN is Indian Revenue Service
Indian Revenue Service
The Indian Revenue Service , abbreviated as IRS, is the revenue service of the Government of India. It is a Central Civil 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
The CBEC is headed by Chairman of Board (CBEC), who is the senior most IRS(C&CE) officer of India. The other important ranks are, Board Members, Chief Commissioner / Director General, Commissioner, Addl. Commissioner, Joint Commissioner, Deputy Commissioner, Asstt. Commissioner, Superintendent / Appraising Officer, Inspector / Preventive Officer, Sub-Inspector, Head Constable & Sepoy.
Ministerial Staff includes LDC, UDC, Sr Tax Assistants, Tax Assistants etc. EDP Staff includes Data Entry Operators, Data Processing Assistants, Assistant Programmers, Programmers and SSA.
Uniform in Central Excise, Customs & Narcotics Deapartment
Uniform in Central Excise/Narcotics Department is similar to the Khaki uniform of Police officials.
It is dissimilar in respect of the shoulder badges, cap badge and logo or emblem so as to enable identification of the person as belonging to the Police or to Central Excise/Narcotics.
The Customs officers had white uniforms similar to those of naval officers but with differences in shoulder badges, cap badges, belt badges etc. to differentiate a customs officer from a naval officer.
Currently in Central Excise, Customs & Narcotics Department the uniforms are prescribed for Deputy Commissioners, Assistant Commissioners, Superintendents/Appraising Officers, Inspectors/Preventive Officers, Sub-Inspectors, Head Constables, Sepoys & Drivers.
There is no uniform for the senior officers viz. Chief Commissioner/Director General, Commissioner/ADG, Additional Commissioner & Joint Commissioner.
Also, there is no uniform for ministerial staff (lower division clerks, upper division clerks, stenographers, assistants, Dos, OS, AO, CAO).
Union tax laws enforced by the Customs & Excise departments:
- Central Excise Act, 1944
- Customs Act, 1962
- Customs Tariff Act, 1975
- The Drugs and Cosmetics Act, 1940
- NDPS act, 1985