CUSTOMS AND EXCISE DEPARTMENT

Ajay Bhardwaj Vasu Pandit Shivam Katoch Nitin Dhiman

Central Board of Excise and Customs

The Central Board of Excise and Customs (CBEC) is the national agency responsible for administering Customs, Central Excise & Service Tax in India. 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.

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Currently the Customs and Excise department comes under the Department of Revenue, Ministry of Finance Officially formed 26 January 1944 Governing Body Government of India

STRUCTURE
The Central Board of Excise & Customs (CBEC) consist of 3 main divisions and 15 child agencies/directorates Divisions Central Excise Customs Service Tax

15 AGENCIES/DIRECTORATES
Directorate of Revenue Intelligence Directorate General of Central Excise Intelligence Financial Intelligence Unit (FIU-IND) Directorate General of Inspection of Customs & Central Excise National Academy of Customs Excise and Narcotics Central Economic Intelligence Bureau Directorate General of Vigilance Directorate General of Audit Directorate General of Export Promotion Customs, Excise and Service Tax Appellate Tribunal Directorate General of Service Tax Opium & Alkaloid Department Economic Intelligence Council Enforcement Directorate Central Bureau of Narcotics

What Is the Role of Customs and Excise

The roles of Custom & Excise varies from operating within the custom, excise or VAT areas. The roles of customs are ensuring that baggage, passengers, mail and freight are cleared for travel and identifying potentially smuggled goods. The officers monitor compliance with excise regulations and ensuring that appropriate duty is paid Customs and excise is part works closely with other agencies including the Home Office and the Police.

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Most importantly, the Custom & Excise should be capable of collating and analyzing complex information including accounts. The Customs & excise department is also tasked with the security of our country as it relates to the importation and exportation of prohibited and restricted articles.

CHALLENGES FACED BY CUSTOMS AND EXCISE

Indias customs tariff rates have been declining since 1991. The peak rate has come down from 150% in 1991-2 to 40% in 1997-98. The downward momentum was reversed the next year with the imposition of a surcharge. This momentum has resumed with the reduction of the peak rate to 35% in 2001-2 and 30% in 2002-3 but it has not reached the level it was before. The instances of smuggling are also increasing which is a constant challenge for the customs and excise

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With the rise in customs duty on gold imports, contraband gold is entering India with people risking their necks to smuggle in small amounts of the yellow metal New reforms by W.T.O says that some part of customs duties should be performed at the borders so that the exact charges can be obtained and also it will help in reducing the smuggling activities.

THE DESIRED CHANGES

Protection of Indian Industry from undue competition. The change should be brought in the areas like Export duties are levied occasionally to clear up excess profitability in international price of goods in respect of which domestic prices may be low at given time Customs should be given a major role in reengineering their role to keep pace with the policies of Government and that of the international trading environment

THANK YOU