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Citizen's Charter

FOREWORD

It gives me great pleasure to present the Citizen's Charter

to our clients and all stakeholders. Preparation of this

revised Charter is a sincere endeavour by us towards

fulfilling our commitment of providing an efficient,

judicious, and responsive indirect tax administration. We

shall strive to fulfill the assurances given by us. The

success of this Charter will depend greatly on the

proactive response that it receives from the clients for

deriving the assured level of services. We need and

would look forward to your co-operation for success of

our effort.

(P.C. Jha)

Chairman

CENTRAL BOARD OF EXCISE AND CUSTOMS

The Central Board of Excise and Customs,

in the Ministry of Finance, is the apex body for

administering the levy and collection of indirect

taxes of the Union of India viz. Central Excise

duty, Customs duty and Service Tax, and for

facilitating cross border movement of goods &

services. In order to improve the delivery of its

services, the Board has decided to formulate

this Citizens' Charter.

CITIZENS' CHARTER

This Charter is the declaration of our mission, values and standards to

achieve excellence in the formulation and implementation of Customs,

Central Excise and Service Tax policies and enforcement of cross border

controls for the benefit of trade, industry and other stakeholders.

This Citizens' Charter will also be the benchmark to determine our

efficiency and would be a dynamic document which would be reviewed

at least once in two years.

VISION

Our Vision is to provide an efficient and transparent mechanism for

collection of indirect taxes and enforcement of cross border controls

with a view to encourage voluntary compliance.

MISSION

Our Mission is to achieve excellence in the formulation and

implementation of Customs, Central Excise and Service Tax laws and

procedures aimed at:

• realizing the revenues in a fair, equitable, transparent and efficient

manner

• administering the Government's economic, taxation and trade

policies in a pragmatic manner

• facilitating trade and industry by streamlining and simplifying

Customs, Central Excise and Service Tax processes and helping

Indian business to enhance its competitiveness

• ensuring control on cross border movement of goods, services

and intellectual property

• creating a climate for voluntary compliance by providing information

and guidance

• combating revenue evasion, commercial frauds and social menace

• supplementing the efforts to ensure national security.

OUR STRATEGY

The strategy for achieving our mission shall comprise the following:

• Benchmarking of operations and adopting best practices

• Enhancing the use of information technology

• Streamlining Customs, Central Excise and Service Tax procedures

by employing modern techniques like risk management, nonintrusive

inspections and accredited clients facilitation

• Evolving cooperative initiatives with other government and private

agencies and building partnerships with trade, industry and other

stakeholders

• Measuring conformance to service delivery standards

• Developing professionalism through capacity building.

OUR KEY FUNCTIONS AND SERVICES

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.

OUR EXPECTATIONS

We expect citizens to:

• uphold and respect the laws of the land

• voluntarily discharge all tax liabilities

• fulfill their duties and legal obligations in time

• be honest in furnishing information

• be co-operative and forthright in inquiries and verifications

• avoid unnecessary litigation.

This will enable us to provide our services in an effective and efficient

manner.

OUR STANDARDS

We shall follow the following time norms in our services:

• Acknowledge all written communications including declarations,

intimations, applications and returns immediately and in no case

later than 7 working days of their receipt

• Convey decision on matters relating to declarations or assessments

within 15 working days of their receipt

• Dispose of a refund claim within 3 months of receipt of a complete

claim

• Remit drawback within 7 working days of,

- filing of manifest in the case of electronic processing of

declarations

- filing of a paper claim in the case of manual processing

• Clear the goods, where the declaration relating to any consignment

is complete and correct,

- in case of exports, within 24 hours of filing of declaration

- in case of imports, within 48 hours of filing of declaration

• Complete Central Excise registration formalities within 2 Working

days of receiving a complete application

• Complete examination and clearance of export consignment at

factory premises within 24 hours of accepting the request

• Give minimum 15 days advance intimation before undertaking the

audit of assessees' records

• Release of seized documents, which have not been relied on for the issue of show cause notice,

within 30 days from the date of issue of the said notice unless otherwise provided under the law.

• Time norms for other activities, as may be prescribed, shall also

be observed.

We shall endeavour to achieve minimum compliance level of 80% of

the aforesaid time norms.

Compliance levels shall be gradually enhanced through close

monitoring, standardization of processes, use of IT enabled services

etc.

OUR COMMITMENT

We shall strive to:

• be at the service of the country and its citizens

• work to uphold the economic security and sovereignty of the country

• make our procedures and transactions as transparent as possible

• encourage and assist voluntary tax compliance

• carry out our tasks with:

- integrity and judiciousness

- impartiality and fairness

- courtesy and understanding

- objectivity and transparency

- uprightness and conscientiousness

- promptness and efficiency.

WE FURTHER COMMIT THAT

• All officers will carry Identity Cards and all uniformed officers will

wear name badges while on official duty.

• Personal and business information disclosed to us will be kept

confidential subject to the provisions of the Right to Information

Act, 2005.

• Assessees will be visited only by authorized officers.

• Due respect will be given to the tax compliance record of the

assessees.

• Clearance of consignments will be withheld only after explaining

the reasons thereof and an opportunity will be provided before

passing any final order.

• Baggage of international passengers will be opened only after

explaining the reasons and in their presence.

• Before searching any premises or persons, the reasons thereof

shall be explained. Officers undertaking any search operations shall

offer themselves for personal search beforehand.

• The investigating officer will explain the legal provisions and your

rights and obligations.

• Full information about appeal procedure shall be provided alongwith

details of the authorities with whom appeals can be filed.

• Stakeholders will be consulted continually while reviewing our

policies and procedures. Timely publicity of all changes in the law

and procedures shall be provided.

• Efforts will be made to enhance the use of information technology

in all work areas and enable the trade to have IT based information

access.

• Every possible assistance will be rendered by the Public Relations

Officer in the Divisional Office/Commissionerate Office/Custom

House. The name and telephone number of the Public Relations

Officer will be prominently displayed at such offices. Relevant

information and details of procedures, as may be required, will

also be provided.

The service attributes shall be measured through customer perception

feedback on the above commitments with the intention of continuous

improvement in service delivery.

COMPLAINTS AND GRIEVANCES

As a responsive and taxpayer-friendly department, we shall have in

place the following mechanism:

• We shall promptly acknowledge complaints within 48 hours of

receipt and attempt to provide final replies within 30 working days

of their receipt. In case it is not possible to send the final reply

within the time specified, an interim reply shall be furnished to the

complainant.

• In case, the complaint is not attended to, within the prescribed

time norms or the remedy offered is not satisfactory, an appeal

can be filed with the jurisdictional Commissioner / Chief

Commissioner.

• Common complaints and grievances can also be taken up with the

Public Grievance Committee, Permanent Trade Facilitation

Committee, Regional Advisory Committee and in the Open House

meetings.

The detailed procedure for complaints handling process can be viewed

on the CBEC website www.cbec.gov.in

GRIEVANCE REDRESSAL OFFICERS

• At the field level: A Public Grievance Officer has been designated

in each Commissionerate / Customs House with whom all

complaints and grievances can be taken up. The contact details of

the Commissionerate-wise Public Grievance Officer are available

at www.cbec.gov.in.

• At the Board level: Commissioner (Publicity) has been nominated

as the Public Grievance Officer for the Central Board of Excise

and Customs, whose contact details are indicated below :

Address : Directorate of Publicity & Public Relations,

Customs & Central Excise,

Central Revenues Building, I.P. Estate,

New Delhi-110 109

Phone : 011-2337 9331 Fax : 011-2337 0744

While preparing this charter, the representatives from Confederation

of Indian Industry, Federation of Indian Chambers of Commerce &

Industry, PHD Chamber of Commerce & Industry, Federation of

Indian Exporters Association, Quality Council of India, Container

Corporation of India, Delhi Customs Clearing Agents Association,

the officers and staff associations of the department were consulted.

This revised Citizens' Charter was issued on the first day of

December, 2008.