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Functions of the Directorates General/ Directorates/Commissionerates

(i) Various commissionerates :

    The Commissionerates of Customs and Central Excise which are spread over the country perform the executive functions entrusted by the Board. There are 61 commissionerates concerned mainly with Central Excise. There are four major Customs Houses (at Mumbai, Chennai, Calcutta & Cochin); also 20 customs commissionerates at international airports and other places mainly handling Customs work. There are 25 Appellate Commissionerates situated in the metropolitan cities and other industrially important places.

        The Narcotics Deptt. is another important subordinate office of the Board which is headed by a Commissioner having headquarters at Gwalior and looking after cultivation and procurement of opium and preventive work relating thereto. In addition, the Chief Controller of Factories with his headquarters also at Gwalior looks after the two Government opium and Alkaloid Factoreis, situated at Ghazipur and Neemuch.

(ii) Directorate General of Inspection and Audit, Customs and Central Excise :

    (a) To study the working of the Customs, Central Excise and Narcotics Departmental machinery throughout the country.

    (b) To suggest measures for improvement of its efficiency and rectification of important defection it through inspection and audit, and by laying down procedures for smooth functioning.

    (c) To play the role of a primary Central Agency for advising the Ministry of Finance and the CBEC in technical as well as administrative matters, pertaining to Central Excise, Customs and Narcotics Departments.

(iii) Directorate General of Revenue Intelligence

    As the apex intelligence organisation, it is responsible for study and dissemination of intelligence against smuggling, identifying the organised gangs of smugglers and areas vulnerable to smuggling, targetting of intelligence against them and their immobilisation liaison with the intelligence and enforcement agencies in India and abroad for collection of intelligence and in-depth investigation of important cases having inter-collectorate and international ramifications, alerting field formations for interception of suspects and contraband goods, assessment of current and likely trends in smuggling and advising the Ministry in all matters pertaining to plug any loopholes and attending to such other matters as may be entrusted by the Ministry/Board for investigation.

(iv) Directorate General of Anti-Evasion

    Collection, collation and dissemination of intelligence relating to evasion of Central Excise duties, studying of price structure, marketing patterns and classification of commodities vulnerable to evasion of Central Excise duties, coordinating action with agencies like Income-tax, etc. in cases involving evasion of Central Excise duties, investigation of cases of evasion of Central Excise duties having inter-collectorate ramifications and advising the Board and the collectorates on the modus operand! of evasion of Central Excise duties and the appropriate remedial measures thereof.

(v) National Academy of Customs, Excise and Narcotics

    (a) To impart training to direct recruits and to arrange refresher courses for departmental officers.

    (b) To assist in formulating training policies and to implement the policies and to implement the policies approved by the CBEC by formulating schemes and syllabi of studies for the training of direct recruits and departmental officers.

    (c) To arrange study tours of Customs and Excise Officers from neighbouring countries under UNDP.

(vi) Directorate of Organisation and Management Services Customs and Central Excise

    To look after the functions relating to method studies, work measurement and staffing, besides management services, including man-power planning for the customs and Central Excise and Narcotics Department.

(vii) Directorate of Statistics & Intelligence

    (a) To collect and consolidatedata and statistics pertaining to realisation of revenue from indirect taxes and advise the Ministry and CBEC in forecasting Budget estimates.

    (b) To collect statistics for compilation of statistical bulletin and statistical year book in respect of revenue, arrears, seizures, court cases, etc. pertaining to indirect taxes.

(viii) Directorate of Preventive Operations

    (a) To inspect, assess and evaluate the effectiveness of staff deployed on anti-smuggling duties in the Collectorates and in vu.nerable areas.

    (b) To monitor, coordinate and evaluate the progress in cases of adjudications, prosecutions and reward to informers/officers in different Collectorates and to watch the progress in disposal of confiscated goods involved in prosecution cases

    (c) To plan and assess the need for staff training, equipment, vehicles vessels, communications or other resources required for anti-smuggling work in different Collectorates and evaluate their operational efficiency and to deal with the matters concerning acquisition, procurement, purchases, repairs and reallocation of such equipment.

(ix) Directorate of Publicity and Public Relations

    (a) Preparation, revision and publication of statutory and departmental manuals.

    (b) Consolidation of instructions issued by the CBEC in technical and administrative matters of Customs and Central Excise.

    (c) Compilation of important judgements delivered by High Courts and Supreme Court on matters relating to indirect taxes.

    (d) Updating of all departmental manuals through correction lists etc .

    (e) Undertaking publicity with a view to educating the public about the indirect taxes through brochures, posters, hoardings, radio, TV and press media.

(x) Central Revenues Control Laboratory

    To analyse sample of goods and render technical advice to the CBEC and its field formations in regard to dutiability or otherwise of various goods

(xi) Directorate of Systems

    All aspects of the implementation Customs and Central Excise Computerisation Projects including acquisition of hardware, development and maintenance of software, training of personnel and monitoring of expenditure budget on computerisation at the Central and field level.

(xii) Directorate of Valuation

    The main functions assigned to this Directorate are -

    (a) To assist and advise the Board in the implementation and monitoring of the working of the WTO Agreement on Customs valuation.

    (b) To build a comprehensive valuation data base for internationally traded goods using past precedents, published price information or price obtained from other authentic sources and to disseminate the price information on a continuing basis to all Customs formations, for on-line viewing and as a means of assistance to day-to-day assessment with a view to detecting and preventing undervaluation as also for enabling assessments to be finalised speedily.

    (c) To monitor valuation practices at various Customs formations and bring to the notice of the Board significant and emerging pricing patterns and also suggest corrective policy or other measures, were needed.

    (d) To maintain liaison with the valuation Directorate of other Customs Administrations and Customs Officers posted abroad.

    (e) To study international price trends of sensitive commodities and pricing patters of transnational corporations (e.g. transfer pricing) and Indian ventures with foreign collaboration and help evolve a system to combat planned undervaluation as well as valuation frauds.

(xiii) Directorate General of Vigilance

    It maintains the vigilance cases against officers of Customs & Central Excise It also maintains proper surveillance on officials of doubtful integrity.

    To maintain close liaison with the Central Bureau of Investigation, local Directorate of Revenue Intelligence and Commissionerate Vigilance Branches to ensure that the programmes of vigilance and anti-corruption are implemented in all Commissionerates of Customs and Central Excise and Narcotics Department.

(xiv) Directorate General of Service Tax

    Service Tax was introduced for the first time in 1994 only on three services and the scope of the levy has been considerably enlarged by now bringing in a total of 27 services in the Service Tax net Considering the increasing workload due to expanding coverage, a Directorate General of Service Tax has been created to be stationed at Mumbai The main functions assigned to this Directorate are to - 
    (i)     monitor the collection and assessment of service tax, 
    (ii)    Study the implementation of Service Tax in the field and to suggest measures to increase revenue collection; 
    (iii)    to undertake study of law and procedures, 
    (iv)    to form a data base, and 
    (v)    To inspect the Service Tax Cells in the Commissionerates