Organization & Functions
The CBEC deals with the tasks of formulation of policy concerning levy and collection of Customs and Central Excise duties, prevention of smuggling and administration of matters relating to Customs, Central Excise and Narcotics to the extent under CBEC’s purview. The Board is the administrative authority for its subordinate organizations, namely Customs and Customs (Preventive) Commissionerates, Central Excise Commissionerates, Service Tax Commissionerates and the Central Revenue Control Laboratory.
Composition and Functions of Central Board of Excise and Customs
The Central Board of Excise and Customs is headed by Chairman and consists of six members. The details of Member (CBEC) are as under:-
(2) Member (Personnel & Vigilance)
(3) Member (Central Excise)
(4) Member (Service Tax)
(5) Member (Customs & Export promotion)
(6) Member (Legal & Judicial)
(7) Member (Budget& Computerization)
Attached Offices of CBEC
In the performance of the administrative and executive functions, the Board is assisted by the following attached and subordinate offices.
(i) Directorate General of Revenue Intelligence
(ii) Directorate General of Central Excise Intelligence
(iii) Directorate General of Inspection
(iv) National Academy of Customs, Excise & Narcotics
(v) Directorate General of Vigilance
(vi) Directorate General of Audit
(vii) Directorate General of Safeguard
(viii) Directorate General of Systems & Data Management
(ix) Directorate General of Valuation
(x) Directorate General of Service Tax
(xi) Directorate General of Export promotion.
(xii) Directorate General of Human Resources Development
(xiii) Directorate of Logistics
(xiv) Directorate of Publicity and public Relations
(xv) Directorate of Legal Affairs
(xvi) Central Revenue Control laboratories.
(xvii) Office of the Chief Departmental representative
(xviii) Central Bureau of Narcotics and Chief Controller of Factories.
(xix) Chief Commissioner (Tax Arrear Recovery)
(xx) Settlement Commission.
Structure of Field Formations under CBEC
With effect from 15.10.2014, there are 119 Central Excise Commissionerates, 22 Service Tax Commissionerates, 60 Customs Commissionerates, 60 Appellate Commissionerates and 08 Large Tax Payer Units (LTU). A new concept of the Commissionerate of Audit Commissionerate has been introduced in this cadre-restructuring. 45 nos. of Audit Commissionerates have also been set up in the country.
Now, there are 23 Central Excise Zones, 11 Customs Zones and 04 Service Tax Zones.
Territorial Jurisdiction of various field formations under CBEC has been notified under Customs Act, 1962/ Central Excise Act, 1944 and Finance Act, 1994. The details of the notification issued are as under:-
|Sr. No||Relevant section and the name of statute||Notification Number &
|Impact of notification|
|1.||Section 4(1) of the Customs Act, 1962||No.78/2014-Customs (NT), dated 16.09.2014 (effective from 15.10.2014)||It notifies the territorial jurisdiction of different Customs Commissionerates or Customs
|2.||Rule 3 of the Central Excise Rules, 2002||No.27/2014-CE (NT), dated 16.9.2014 (With effect from 15.10.2014)||It notifies the territorial Jurisdiction of different Central
|3.||Rule 3 of the Service Tax Rules, 1994||No.20/2014-ST, dated 16.09.2014 (effective from 15.10.2014)||It notifies territorial Jurisdiction of different Service Tax Commissionerates.|
Territorial Jurisdiction of Central Excise Commissionerates
The jurisdiction of various Central Excise Commissionerates is given below. It may be seen that these Commissionerates have been divided into two categories-one which are to be headed by Principal Commissioner of Central Excise and the other-to be headed by the Commissioner of Central Excise.
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Source-National Academy of Customs Excise and Narcotics Regional Training Institute, Kanpur (India)