CUSTOMS, CENTRAL EXCISE & SERVICE TAX

SERVICES AWARENESS DAY19TH OCTOBER’12

MCRHRD, HYDERABAD

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

DEPARTMENT OF REVENUE

CBEC CBDT

DEPARTMENT OF EXPENDITURE

DEPARTMENT OFECONOMIC

AFFAIRS

CENTRAL BOARD OF EXCISE & CUSTOMS

CHAIRMAN

MemberPersonnel &

Vigilance

MemberBudget/

Computers

MemberExcise &

LTUMember

Customs &Export

Promotion

MemberLegal & Judicial

MemberService Tax

Deals with the tasks of formulation of policy and administration concerning levy and collection of Customs and Central Excise duties and Service Tax, including enforcement, anti evasion and anti- smuggling functions. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory.

CBEC

FORMATIONS

• COMMISSIONERATES: Central Excise; Customs; Customs(Prev); Customs & Central Excise; Service Tax; Narcotics

• DIRECTORATES: DRI,DGCEI,DGS,DGICCE,DPPR,DGHRD,DGV, DGEP;NACEN

Senior Cadres

• CHIEF COMMR/ DIRECTOR GENERAL

• COMMISSIONER/ADDL DIR GEN

• JOINT/ADDL COMMR

• ASST/DEPUTY COMMR

Other Cadres

• Superintendent/Appraiser/Examiner/AO• Inspector• Tax Assistant/Senior TA/DOS• Head Hawaldar/Hawaldar/Driver• Sepoy/Other Group-D

Typical Field Formation

Zone

Commissionerate

Divisions

Ranges/Groups

REGULATORY FUNCTIONS• Levy and collection of Customs and Central Excise duties and Service Tax• Registration and monitoring of units manufacturing excisable goods and

service providers• Receipt and scrutiny of declarations and returns filed with the department• Prevention of smuggling and combating evasion of duties and service tax• Enforcement of border control on goods and conveyances• Assessment, examination and clearance of imported goods and export goods• Implementation of export promotion measures• Clearance of international passengers and their baggage• Resolution of disputes through administrative and legal measures• Sanction of refund, rebate and drawback• Realization of arrears of revenue• Audit of assessments for ensuring tax compliance.

SERVICE FUNCTIONS• Dissemination of information on law and procedures through electronic

and print media• Enabling filing of declarations, returns and claims through online

services• Providing information on the status of processing of declarations,

returns and claims• Assisting the right holders in protecting their intellectual property rights• Responding to public enquiries relating to Customs, Central Excise and

Service Tax matters• Providing Customs services such as examination of goods and factory

stuffing of export• goods at clients’ sites, as per policy.

Indirect Tax Revenue

For the year 2011-12 (Rs.3,92,781 Cr.)Customs: Rs.1,50,666 Crores;Central Excise: Rs.1,44,726 Crores;Service Tax: Rs.97,389 Crores

Taxes in comparison

FYIndirect

Tax Collection

Direct Tax Collection

GDP @ Current

Mkt Prices

Indirect Tax to

GDP Ratio

Direct Tax to GDP Ratio

2010-11 345127 445962 7674148 4.50 5.81

2011-12 (P) 392781 493912 8912179 4.41 5.54

INTELLIGENCE NETWORK

DRI

COIN

DGCEI

CustomsPreventive

Commissionerates

Central Bureau of Narcotics

INTERDEPARTMENTAL COORDINATION

Intelligence SharingAt Airports/seaportsExport promotion schemesAttachment of immovable propertiesCAG in identifying in revenue leakage

MANDATE OF REIC

• Cover all areas of economic interest to the Government and not confine themselves to the field of tax collection only;

• Ensure operational coordination between different agencies in the region.

• Gather general economic intelligence on trade and industry in the region and examine trends on intelligence and changing dynamics of economic offences, including new modus operandi for such offences and suggest measures for dealing effectively against economic offenders;

• Make estimates of evasion of taxes and duties in their respective regions and develop a computer based network to serve as a data bank for real time dissemination of intelligence.

Initiatives : New & not so New

Interactive Website

EDI/ICEGATE/RMS ACES

SEVOTTAM NEGATIVE LIST IN SERVICE TAX GST

Computer Assisted Audit

Program (CAAP)

OSPCA for ACP/AEO RFD

CAAP Center for Excellence

Movie Linkshttp://www.moneycontrol.com/video/special-videos/central-excise-the-engineeconomic-growth_696034.html

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