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Regarding Implementation of the Circulars and Instructions Issued by the
Central Board of Excise & Customs
Customs
Circular No. 75 dated 12th November 2002
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.�
It
is on the other hand expected that the circulars/instructions issued by the
Board should be studied thoroughly and thereafter, clear-cut Public
Notices/standing Orders be issued. Further, the situation in the field be
regularly and closely monitored by the Administrative Heads to obviate any
harassment to the trade. The field officers should be given categorical message
that in cases of doubts papers be expeditiously put up to the higher authorities
for orders. Any lapses in this regard be viewed seriously.
4.
Suitable standing orders for guidance of the staff may kindly be issued
accordingly.
5.
The receipt of this Circular may kindly be acknowledged.
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