The Central Board of Indirect Taxes and Customs (CBIC) has established offices for operationalizing Interim Boards for Settlement (IBS) across four major zones: Delhi, Kolkata, Mumbai, and Chennai. This action, effective from April 8, 2025, is in accordance with Section 31A of the Central Excise Act, 1944. Each IBS will consist of three members: the Principal Chief Commissioner of CGST & CX of the respective zone (as Member-1), the Chief Commissioner of Customs of the same zone (or Mumbai-I), and another Chief Commissioner of Customs from either the same or a nearby zone. An Additional Commissioner or Joint Commissioner, holding charge of the Chief Commissioner’s Unit in Member-1’s jurisdiction, will serve as the Secretary for each IBS, handling administrative tasks. The IBS will also be provided with necessary ministerial staff as deemed required by Member-1. This move aims to facilitate the interim settlement process for related matters within these designated zones.
F. No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS
CX & ST WING,
Room No. 263E, North Block, New Delhi,
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Office Order No. 03/2025 Dated 08th April, 2025
Subject: Setting up of office for operationalising Interim Boards for Settlement- reg.
In exercise of the power conferred by sub-sections (2) and (4) of section 31A of the Central Excise Act, 1944 read with notification No. 02 of 2025 dated 08th April, 2025 published in the Gazette of India, Extraordinary Part II, section 3, sub-section (ii), the Central Board of Indirect Taxes and Customs hereby nominates the officer as mentioned in Column (5) of the Table below as a member of the IBS as mentioned in columns (2 ), (3) and (4) of the said Table.
TABLE
| Sl. No. | Interim Board for Settlement | Headquarters | Designation | Central Excise Officer |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Interim Board for Settlement-I | Delhi | Member – 1 | Principal Chief Commissioner of CGST & CX, Delhi Zone |
| Member – 2 | Chief Commissioner of Customs, Delhi Zone |
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| Member – 3 | Chief Commissioner of Customs (Preventive), Delhi Zone |
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| 2. | Interim Board for Settlement-II | Kolkata | Member – 1 | Principal Chief Commissioner of CGST & CX, Kolkata Zone |
| Member – 2 | Chief Commissioner of Customs, Kolkata Zone |
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| Member – 3 | Chief Commissioner of Customs (Preventive), Patna Zone |
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| 3. | Interim Board for Settlement-III | Mumbai | Member – 1 | Principal Chief Commissioner of CGST & CX, Mumbai Zone |
| Member – 2 | Pr. Chief Commissioner of Customs, Mumbai-I Zone | |||
| Member – 3 | Chief Commissioner of Customs, Mumbai-II Zone |
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| 4. | Interim Board for Settlement-IV | Chennai | Member – 1 | Pr. Chief Commissioner of CGST & CX, Chennai Zone |
| Member – 2 | Chief Commissioner of Customs, Chennai |
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| Member – 3 | Chief Commissioner of Customs, Bengaluru Zone |
2. The Secretary, IBS shall be of the rank of Additional Commissioner or Joint Commissioner holding the charge of the Chief Commissioner’s Unit in the jurisdiction of Member-1 of the respective IBS and shall attend to the administrative work and such other functions of the respective IBS.
3. The IBS shall have such ministerial staff to assist the Members of the IBS, as considered necessary by Member-1 of the respective IBS.
[F. No. CBIC-110267/13/2025-CX-VIII SECTION-CBEC]
(Rajesh Kumar Meena)
Under Secretary to the Government of India
