Who are the members of the CBEC?
1. Sh.M.K. Zutshi Chairman
2. Dr. U.K. Sen Member
3. Sh. Mahendra Prasad Member
4. Sh. A.K. Singh Member
You think all these gentlemen have retired? So do I, but the CBEC has other views. In the information published as required under Section 4(1)(b) of the THE RIGHT TO INFORMATION ACT, 2005, the CBEC has given the above information in their web site. Certainly the CBEC is expected to know who its chairman and members are. Knowingly giving incorrect information is punishable under Section 20 of the Act.
The CBEC has met the deadline and published the details as required under the RTI. While that by itself is a great achievement one fondly wishes the Board could have been a little more careful. The apparently hurried job has left a trail of half information and misinformation and sadly these are not highly technical matters on which one can as a matter of right get confused. Look at a few extracts:-
The Organisation:
(i) The particulars of its organisation, functions and duties.
Central Board of Excise & Customs (CBEC), Department of Revenue, Ministry of Finance is responsible for formulation of policy relating to levy and collection of Indirect taxes namely, Customs duty, Central Excise duty and Service tax. CBEC also exercises overall supervision over Customs, Central Excise and Service tax field formations located across the country. The organization of CBEC and work distribution amongst various sections under CBEC, provided in Circular No. 661/52/2002 – CX dated 11th September 2002, may kindly be referred to (Annex A). Certain changes on the Customs side are enclosed as Annex B. Work distribution among Administration sections working under CBEC, as per the induction material, is enclosed as Annex C.
What is the induction material? And where are Annex B and C?
Powers and duties of officers: If you are not aware of the department and want to know the powers and functions of the officers, the CBEC has a simple answer for you. Here it is
(ii) The powers and duties of its officers and employees.
Reference may be had to (i) above and details mentioned under this sub-heading in Manuals for Customs, Central Excise and Service tax field formations.
Yes very simple just look for those manuals.
CBEC has high norms. Surprised? Here they are!
(iv) The norms set by it for the discharge of its functions.
The mission of CBEC is to administer central excise, service tax and customs laws aimed at:-
· realizing the revenues in a fair, equitable & efficient manner;
· administering the Government’s economic, tariff and trade policies with a practical and pragmatic approach;
· facilitating trade and industry by streamlining & simplifying Customs & Excise processes and helping Indian business to enhance its competitiveness;
· creating a climate for voluntary compliance by providing guidance and building mutual trust;
· combating revenue evasion, commercial frauds and social menace in an effective manner.
Some of the Statutes administered by the CBEC. The list has a few jokes.
Acts
• The Central Excise Laws (Amendment and Validation) Ordinance, 2005 Rules
• The Cenvat Credit Rules, 2002
• The Central Excise (No.2) Rules, 2001
• The Cenvat Credit Rules, 2001
• Central Excise Rules, 1944
May be the Board is not aware that the ordinance had lapsed without becoming law and the rules mentioned above are all dead. Of course it is true that the Board does post mortem of these statutes once in a while.
Doesn’t Board have a directory of its officers? Against Column (ix) there is a dash.
(ix) A directory of its officers and employees. ---
Board has no facilities for giving information to citizens as this column would show:-
(xv) The particulars of facilities available to citizens for obtaining information, including the working hours of a library or reading room, if maintained for public use.
NIL
Who are the appellate authorities for the Information officers in the CBEC? No answer. Board has given a list of Information officers mostly deputy Secretaries in the Board but no mention is made as to who are the appellate authorities.
Board has found some non-existing Chief Commissioners as per the list furnished under Customs.
Chief Commissioner of Central Excise, Guwahati
Chief Commissioner of Central Excise, Bangalore-II
Chief Commissioner of Central Excise, Hyderabad-I
Chief Commissioner of Central Excise, Hyderabad-II
And some Chief Commissioners are missing like
Shillong
Mangalore
Vizag
We thought that according to the Board, Vizag is not a port for import and with the blessings of the Board illicit imports are going on there, but now we are told that there is no Chief Commissioner there.
What do Chief Commissioners do?
Under the powers and duties of officers of Central Excise, the Chief Commissioner is not mentioned, while those from AC to Commissioner are detailed. Does the Board think that CCs have actually no work?