Central Board of Excise and Customs

The Central Board of Excise and Customs is the national agency responsible for administering customs and excise in India. The Customs & Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India.

Currently the Customs and Excise department comes under the Department of Revenue, Ministry of Finance. IRS officers start their careers as Assistant Commissioners in the field and within 20 - 25 years rise to the post of Chief Commissioners, with a few senior most officers who become Members of CBEC / CESTAT / Settlement Commission.

The Central Board of Excise & Customs consist of 3 main divisions in it:

1. Central Excise (India)
2. Customs
3. Service Tax (India)

Central Bureau of Narcotics

Central Bureau of Narcotics (CBN) is affiliated with Department of Revenue and is regulated by Central Board of Excise & Customs. CBN is Headed by Narcotics Commissioner who is officer of Indian Revenue Service . Other top posts of CBN are also held by IRS officers. It's head quater is situated at Gwalior (M.P.). The Commissioner of CBN is Indian Revenue Service officer Ms. Jagjit Pavadia.

Functions of CBN -

• Supervision over licit cultivation of opium poppy In India spread across 22 Districts 102 Tehsils/ Parganas in the States of Madhya Pradesh, Rajasthan .
• Preventive and enforcement functions especially in the three poppy growing States.
• Investigation of cases under the NDPS Act, 1985 and filing of complaint in the Court.

Structure of Central Excise, Customs & Narcotics Department

The CBEC is headed by Chairman of Board (CBEC), who is the senior most IRS(C&CE) officer of India. The other important ranks are, Board Members, Chief Commissioner / Director General, Commissioner, Addl. Commissioner, Joint Commissioner, Deputy Commissioner, Asstt. Commissioner, Superintendent / Appraising Officer, Inspector / Preventive Officer, Sub-Inspector, Head Constable & Sepoy. Ministerial Staff includes LDC, UDC, Sr Tax Assistants, Tax Assistants etc. EDP Staff includes Data Entry Operators, Data Processing Assistants, Assistant Programmers, Programmers and SSA.

Uniform in Central Excise, Customs Deapartment

Uniform in Central Excise Department is similar to the Khaki uniform of Police officials. It is dissimilar in respect of the shoulder badges, cap badge and logo or emblem so as to enable identification of the person as belonging to the Police or to Central Excise/Narcotics.

The Customs officers had white uniforms similar to those of naval officers but with differences in shoulder badges, cap badges, belt badges etc. to differentiate a customs officer from a naval officer.

Currently in Central Excise, Customs & Narcotics Department the uniforms are prescribed for Deputy Commissioners, Assistant Commissioners, Superintendents/Appraising Officers, Inspectors/Preventive Officers, Sub-Inspectors, Head Constables, Sepoys & Drivers. There is no uniform for the senior officers viz. Chief Commissioner/Director General, Commissioner/ADG, Additional Commissioner & Joint Commissioner. Also, there is no uniform for ministerial staff (lower division clerks, upper division clerks, stenographers, assistants, Dos, OS, AO, CAO).