Cus Cir No.75/2002 Date 12/11/2002
- Document type
- Circular
- Reference no.
- H
- Dated
Implementation of the Circulars and instructions issued by the Central Board of Excise & Customs-regd.
Implementation of the Circulars and instructions issued by the Central Board of Excise & Customs-regarding.
Central Board of Excise & Customs, Department of Revenue, has the overall administrative control over the Customs & Central Excise field formations spread all over India. However, being a part of the Central Government, Ministry of Finance, it also frames various rules and regulations under the Customs Act. The field formations, on the other hand, implement the policies, rules and regulations framed by the Central Board of Excise & Customs.
2. Exports are the cornerstone of the Indian Economy in the existing era of globalisation. Hence Government has been consistently endeavouring trade facilitation for promoting the trade in general and exports in particular. Accordingly through constant interaction with the trade, other export promoting organisations as well as Administrative Ministries, procedures are being devised to make the exports hassle free. As and when required, clarificatory Circulars and instructions are issued for the benefit of the field formations to remove confusion and doubts.
3. It has, however, been observed that on occasions, the field officers have not been following the instructions issued by the Board and have also devised their own interpretation to a particular policy provisions and clarifications. This is highly irregular and is to the detriment of the legitimate trade. In fact, in a recent instance, Chairman (CBEC) has commented,
- Our field Officers have given go-by to even elementary common sense.
9. Suitable standing orders for guidance of the staff may kindly be issued accordingly.
10. The receipt of this Circular may kindly be acknowledged.
Yours faithfully,
(S.S. Renjhen)
Joint Secretary to the Government of India
Tel.No.3341079
F.No.609/37/1999-DBK