Restrictions on import and export
There are certain prohibitions on the export and import of goods of the specified description for certain purposes namely maintenance of the internal security, public order and various standards of decency and morality .These prohibitions and restrictions were also introduced to prevent shortages of goods in domestic market and conservation of foreign exchange and the safe guarding of balance of payments and also the prevention of injury to the economy of the country by the uncontrolled import or export of gold and silver The import of any goods in contravention of the provisions of Customs Act or any other law for the time being in force is called illegal Import and the export of any goods in contravention of the provisions of Customs Act or any other law for the time being in force is called illegal export.The central government has power to specify goods for the purpose of checking illegal exports of facilitating the detection of such goods. When the goods enter the territorial waters of India, no doubt they would be under control of the customers authorities, but for fiscal purposes this date is irrelevant for determining the rate of customs duty. The rate of duty, rate of exchange and valuation applicable to any Imported goods shall be the rate and the valuation in force :In case of goods goods entered for home consumption on the date on which a bill of entry in respect of such goods is presented under that section in case of goods cleared from a warehouse on the date on which the goods are actually removed from the warehouses in case of any other goods on date of payment of duty .The rate of duty, rate of exchange and valuation applicable to any Exported goods shall be the rate and the valuation in force in the case of goods entered for exported under section 50 of the customs act-- on the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51 of the act. in the case of any other goods-- on the date of payment of duty These provisions do not apply to baggage and goods exported by post. the export duty becomes leviable only when the goods are exported and not on the goods which are not exported or which could not be exported. The amount of duty which has been deposited but not appropriated would evidently be repayable to the person who has deposited it unless some statutory bar to such recovery is shown to exist.
CENTRAL BOARD OF EXCISE AND CUSTOMS
The Central Excise department is the creation of the Central Excises and Salt Act,1944 and the Rules made under the provisions of the Act.The Central Board of Excise and Customs is briefly known as CBEC.This is one of the two Boards in the Department of Revenue falling under the Ministry of Finance of the Government of India.
The Central Board of Excise and Customsis a part of the Department of Revenue headed by
Secretary Revenue Shri Piyush Mankad
The CBEC is having its office in the North Block in New Delhi.The Board consists of Chairman and six members.
Member(Customs)- Shri.Sukumar Shankar
Member(Personnel and Vigilance)-Shri.A.M.Prasad
Member(L&J and M(Anti-Smuggling)-Shri.P.N.Malhotra
The division of work among the Members is
Tax Research and formulation of budget proposals for changes in duty and structure of tariff.
Formulation of policies and procedures, their interpretation and application in the area of Customs.
Supervision and control over all Customs field formations.
Work relating to Customs Co-operation Council and other international Organisations concerning Customs.
Formulation of Customs Facilitation procedures in line with trade policies and co-ordination with the Ministry of Commerce with a view to promote exports.
Supervision over the working of export facilitation procedures in the field formations.
3. Personnel and Vigilance
Personnel management including career planning, recruitment, transfer, promotion, training, vigilance and staff welfare.
4. Central Excise
Legislation, interpretation, policy and procedures relating to collection of Central Excise duties and tax on services. Supervision and control over Central Excise formations.
Supervision and control over anti-smuggling formations and formulation of policies and procedures relating to anti-smuggling.
6. Legal & Judicial
Judicial and court work relating to Customs and Central Excise.
Work relating to appeals on behalf of Revenue
This charter is a declaration of our mission, values and standards, and our commitment to achieve excellence in the formulation and implementation of Customs and Central Excise policies and procedures for the benefit of the trade and industry, who are our partners in progress.
WE SHALL CARRY OUT OUR TASKS WITH
-integrity and judiciousness
-courtesy and understanding
-objectivity and transparency
-promptness and efficiency
-we shall encourage and assist voluntary tax compliance by our clients.
We expect you to be prompt and reasonable in fulfilling your duty and legal obligations and be true and honest in furnishing information to us.
- acknowledge declarations, intimations, applications, returns and all communications on the spot and in any case within 7 days of their receipt.
-respond to all communication within 15 working days of its receipt.
- settle any disputes relating to declarations or assessments within 10 working days of receipt of your written or oral explanation.
- refund amounts due to you within 30 working days of receiving a valid claim.
- pay any duty drawback due to you within 48 hours of the export of the goods in case of electronic declarations and 15 days in case of paper declarations.
- release, where your declaration relating to any consignment is complete and correct,
- in case of exports, within 8 hours of filing an electronic declaration or within 24 hours of filing a paper declaration.
- In case of imports, within 24 hours of filing an electronic declaration or within 72 hours of filing a paper declaration.
- complete excise registration formalities within 48 hours of receiving your application.
- return to you the input duty documents on which MODVAT credit has been availed of within 7 days of your submission.
- complete examination and clearance of your export consignment at your factory premises, whenever you seek such a facility, within 8 hours of receiving intimation.
- give you 15 days advance intimation before we undertake audit of your records.
- In case of likely or inevitable delay in decision making or when an issue is disputed, we shall promptly communicate the reasons on our own initiative.
FURTHER COMMIT THAT
- all uniformed officers who deal with the public will wear name badges and carry an Identity Card.
- personal and business information disclosed to us will be kept confidential.
- clearance of consignments will be withheld only after explaining the reasons for the same and we will give you full opportunity to explain before passing any final order.
- assesses in the small scale sector will be visited only with proper authority from senior officers.
- your tax compliance record will be recognised and security/surety will not be insisted upon.
- passengers can walk through customs expecting courtesy, fairness and consideration.
- baggage of international passengers will be opened only after explaining the reasons and in their presence.
- we will help in repacking baggage if we have made you unpack them.
- we will explain the reasons if we need to search you and offer our own search before it.
- investigations and penalty proceedings will be initiated only after senior officers of the Department are satisfied that prima facie evidence  exists.
- the investigation officer will explain the legal provisions and your rights and obligations.
-seek confirmatory information by personal contact.
- no seized document will be withheld beyond 60 days except where they are to be relied upon in departmental proceedings.
- we will provide full information about appeal procedures and the authorities with whom appeals can be filed.
- we will continually consult all commercial interests while reviewing our policies and procedures and provide timely publicity of all changes in the law or procedures.
every possible assistance will be rendered by the Public Relations Officer in the Divisional Office / Commissionerate Office /Custom House (the name and telephone number of the Public Relations Officer will be prominently displayed at such offices) by providing all relevant information and details of procedures as may be required.
- our performance will be measured against these standards and independent surveys of clients perception and assessment of our performance and the results will be publicised through the media.
We will promptly acknowledge your complaints and within 30 working days of their receipt, provide final replies.
If you have a complaint or grievance you may also take up the matter with the Public Grievances Committee headed by the Commissioner and/or the Zonal Grievances Committee headed by the Chief Commissioner.
A network of Guidance Units set up in the office of each head of Customs and Central Excise will provide help and assistance in Customs and Central Excise matters.
Free pamphlets or priced publications can be had from:
Directorate of Publicity and Public Relations
Customs and Central Excise
C.R.Building , I.P.Estate
New Delhi- 110002.
Tel No.: 91-11-3319331/3310843
Fax No: 91-11-3310744
In the performance of its administrative and executive functions, the Central Board of Excise & Customs is assisted by: National Academy of Customs, Excise and Narcotics
Imparts induction training to new officers and conducts refresher courses for in-service officers in Customs, Excise and Drug Control measures.organises study tours and training courses for Customs officers of developing countries.
Directorate General of Inspection & Audit.
Conducts inspection and audit of field formations, and monitors the working of the field formations with a view to suggest measures for improvement.Undertakes special studies and advises the Central Board of Excise and Customs in technical & administrative matters.
Directorate General of Revenue Intelligence
As the apex Intelligence Organisation, it is responsible for collection and dissemination of intelligence in the area of smuggling and Customs frauds.Liaise with other intelligence and Enforcement Agencies in India and abroad for collection of intelligence and in-depth investigation of important cases.
Collection, collation and dissemination of intelligence relating to evasion of Central Excise duty.
Investigation into major cases of Central Excise frauds having all- India ramifications.
Directorate General of Service Tax.
Monitors Collection of Service Tax through out the country.
Directorate Of Valuation.
As the nodal agency for Customs Valuation, it is responsible for assisting the Central Board of Excise and Customs in the implementation of the WTO agreement on Customs Valuation; for monitoring valuation practices of various Customs formations and for maintaining liaison with the Valuation Directorate of Customs Administrations of other countries.
Directorate of Preventive Operations.
Plans and assesses the needs of field formations for equipment, vehicles, vessels, communications and other resources required for anti-smuggling work and to deal with matters concerning acquisition, purchase and repair of such equipment.Monitors and co-ordinates the work of the anti-smuggling formations in matters like adjustments, prosecutions, disposal of confiscated goods and rewards to informers etc.
Deals with publication of departmental manuals, books and other publications.
Organises publicity campaigns to educate the public through different media.
Directorate of Organisation and Management Services.
Undertakes studies relating to methods, work measurement, staffing, man-power planning and provides other similar management services.
Directorate of Vigilance
Acts as the vigilance machinery within the Department, enquires into the complaints about the integrity of the departmental officers and formulates policies aimed at ensuring better standards of conduct.
Directorate of Statistics
Looks after all aspects of the Customs and Central Excise computerisation projects.
Directorate of Safeguards
Carrying out studies for imposition of safeguard duties, wherever applicable.
Chief Departmental Representative, Customs, Excise and Gold Control Appellate Tribunal.
Acts as a representative of Revenue in appeals before the Customs, Excise & Gold (Control) Appellate Tribunal.
Central Revenues Control Laboratory.
Conducts analysis of samples of goods and renders technical advice to the Central Board of Excise and Customs and its field formations regarding classification of goods
The field officers of Customs and Excise services are placed under eleven Zonal offices each headed by a Chief Commissioner. The Customs formations in the Mumbai region are placed exclusively under a Chief Commissioner. The regional offices are known as Commissionerates (Custom Houses, in the case of Customs), each headed by one Commissioner. The Customs and Excise Service has a work force of about 70,000 managerial, supervisory and primary level functionaries.
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