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CUSTOMS, CENTRAL EXCISE & SERVICE TAX SERVICES AWARENESS DAY 19TH OCTOBER’12 MCRHRD, HYDERABAD GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CBEC DEPARTMENT OF EXPENDITURE CBDT DEPARTMENT OF ECONOMIC AFFAIRS CENTRAL BOARD OF EXCISE & CUSTOMS CHAIRMAN Member Personnel & Vigilance Member Budget/ Computers Member Excise & LTU Member Customs & Export Promotion Member Service Tax Member Legal & Judicial CBEC Deals with the tasks of formulation of policy and administration concerning levy and collection of Customs and Central Excise duties and Service Tax, including enforcement, anti evasion and anti- smuggling functions. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory. FORMATIONS • COMMISSIONERATES: Central Excise; Customs; Customs(Prev); Customs & Central Excise; Service Tax; Narcotics • DIRECTORATES: DRI,DGCEI,DGS,DGICCE,DPPR,DGHRD,DGV, DGEP;NACEN Senior Cadres • CHIEF COMMR/ DIRECTOR GENERAL • COMMISSIONER/ADDL DIR GEN • JOINT/ADDL COMMR • ASST/DEPUTY COMMR Other Cadres • • • • • Superintendent/Appraiser/Examiner/AO Inspector Tax Assistant/Senior TA/DOS Head Hawaldar/Hawaldar/Driver Sepoy/Other Group-D Typical Field Formation Zone Commissionerate Divisions Ranges/Groups REGULATORY FUNCTIONS • • • • • • • • • • • • Levy and collection of Customs and Central Excise duties and Service Tax Registration and monitoring of units manufacturing excisable goods and service providers Receipt and scrutiny of declarations and returns filed with the department Prevention of smuggling and combating evasion of duties and service tax Enforcement of border control on goods and conveyances Assessment, examination and clearance of imported goods and export goods Implementation of export promotion measures Clearance of international passengers and their baggage Resolution of disputes through administrative and legal measures Sanction of refund, rebate and drawback Realization of arrears of revenue Audit of assessments for ensuring tax compliance. SERVICE FUNCTIONS • Dissemination of information on law and procedures through electronic and print media • Enabling filing of declarations, returns and claims through online services • Providing information on the status of processing of declarations, returns and claims • Assisting the right holders in protecting their intellectual property rights • Responding to public enquiries relating to Customs, Central Excise and Service Tax matters • Providing Customs services such as examination of goods and factory stuffing of export • goods at clients’ sites, as per policy. Indirect Tax Revenue For the year 2011-12 (Rs.3,92,781 Cr.) Customs: Rs.1,50,666 Crores; Central Excise: Rs.1,44,726 Crores; Service Tax: Rs.97,389 Crores Taxes in comparison FY Indirect Tax Collection Direct Tax Collection GDP @ Current Mkt Prices 2010-11 345127 445962 7674148 4.50 5.81 2011-12 (P) 392781 493912 8912179 4.41 5.54 Indirect Direct Tax Tax to to GDP GDP Ratio Ratio INTELLIGENCE NETWORK Commissionerates Central Bureau of Narcotics DRI Customs Preventive Commissionerates COIN DGCEI INTERDEPARTMENTAL COORDINATION Intelligence Sharing At Airports/seaports Export promotion schemes Attachment of immovable properties CAG in identifying in revenue leakage MANDATE OF REIC • Cover all areas of economic interest to the Government and not confine themselves to the field of tax collection only; • Ensure operational coordination between different agencies in the region. • Gather general economic intelligence on trade and industry in the region and examine trends on intelligence and changing dynamics of economic offences, including new modus operandi for such offences and suggest measures for dealing effectively against economic offenders; • Make estimates of evasion of taxes and duties in their respective regions and develop a computer based network to serve as a data bank for real time dissemination of intelligence. Initiatives : New & not so New Interactive Website NEGATIVE LIST IN SERVICE TAX RFD EDI/ICEGATE/RMS ACES SEVOTTAM GST Computer Assisted Audit Program (CAAP) OSPCA for ACP/AEO CAAP Center for Excellence Movie Links http://www.moneycontrol.com/video/special-videos/central-excise-theengineeconomic-growth_696034.html <iframe width="420" height="315" src="http://www.youtube.com/embed/DW4MYiQ3I9c" frameborder="0" allowfullscreen></iframe> http://ibnlive.in.com/videos/95300/cnnibn-focus-theguardians-of-our-economic-frontiers.html