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:-

(1) Chairman

(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:-

Table

Sr. No Relevant section and the name of statute Notification Number &
Date
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
(Preventive) Commissionerates.
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
Excise Commissionerates.
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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Note: In this E-book, attempts have been made to know about Organizational Set up of CBEC after Cadre Restructuring. It is expected that it will help the new entrants into the service. Though all efforts have been made to make this document error free, but it is possible that some errors might have crept into the document. If you notice any errors or if you have any suggestion to improve this document, the same may be brought to the notice to the NACEN, RTI, Kanpur on the Email addresses: rtinacenkanpur@yahoo.co.in or goyalcp@hotmail.com (Email address of ADG, RTI, NACEN, Kanpur). This may not be a prefect E-book and all are requested to assist us to make it better.

Source-National Academy of Customs Excise and Narcotics Regional Training Institute, Kanpur (India)

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