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CBEC -
ORGANISATION AND FUNCTIONS
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The Central Board of
Excise and Customs (CBEC) is the chief executive authority administering
Customs and Central Excise Acts, Narcotics and Gold (Control) Laws.
It came into being as a separate entity with the enactment of the
Central Board of Revenue Act in 1963, following the recommendations
of the Direct Taxes Administration Enquiry Committee(1958-59) and
the Central Excise Re-organisation Committee (1963). The Board has
a Chairperson and five Members. Under the Central Board of Excise
and Customs (Regulation of Transaction of Business) Rules, 1964,
the Chairman of the Board may distribute the business of the Board
amongst himself and other Members and specify cases which shall
be considered jointly by the Board. The Board functions under the
overall supervision of Secretary (Revenue). CBEC essentially deals
with the task of policy formulation regarding 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 purview). The Board is the administrative
authority for its subordinate organisations, namely, Customs Houses,
Central Excise Commissionerate, and the Central Revenue Control
Laboratory. It also performs secretariat functions as an integral
part of Department of Revenue, Ministry of Finance. Coordination
and overall supervision of the work of the Board lies with the Chairman.
A Member of the Board is competent to take decision in respect of
matters allocated to him. Every such order is deemed to be the order
of the Board. Cases considered jointly by the Board include policy
regarding discharge of statutory functions of the Board, general
policy relating to tax planning, re-organisation of field formations,
personnel management and training, procedures, proposals relating
to legislation, etc. The Principal Chief Controller of Accounts
is Head of the Payment and Accounting Organisation in the Central
Board for Excise and Customs.
Organisation
Chart
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