• 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 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. SQM – 2.2 CITIZEN CHARTER Revision No.1 Revision Date 27.07.2010 Page 4 of 4 • 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 along with 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 GRIEVANCES As a responsive and taxpayer-friendly department, we shall have in place the following mechanism:
S.No. Member’s Charge Zones/ Directorates General supervised 1. Member (Customs, RI&I, Exports & Safeguards) The charge includes Customs, Revenue Intelligence, Export Promotion, Trade Facilitation, Safeguards and Valuation. Chief Commissioner, CX, Commissioner, CX, Kolkata Chief Commissioner, Customs, Kolkata Chief Commissioner, CX, (HQ at ) Commissioner, Customs (P), Chief Commissioner, CX, Shillong DG (Export Promotion) DG (Safeguards) DGRI DG (Valuation) Directorate of Logistics CRCL 2. Member (Service Tax) The charge includes Service Tax, Publicity & Public Relations and Help Centres. Chief Commissioner, Customs & CX, . Chief Commissioner, Customs & CX, . Chief Commissioner, CX, Chief Commissioner, CX, Director General (Service Tax). Directorate of Publicity & Public Relations. 3. Member (Central Excise) The charge includes Central Excise, Central Excise Intelligence, Inspection, Audit and LTUs. Chief Commissioner, CX, Chief Commissioner, Customs & CX, Jaipur Commissioner, Customs, Ahmedabad Chief Commissioner, CX, Ahmedabad Chief Commissioner, CX, Vadodara Chief Commissioner, DG, DG (Audit) DG (Inspection) 4. Member (Personnel & Vigilance The charge includes Personnel, Administration, Administrative Reforms, Management of Assets, Infrastructure and Vigilance work. Chief Commissioner, Customs, Chief Commissioner, Customs (Prev), Chief Commissioner, CX, Chief Commissioner, CX, Chief Commissioner, Customs & CX, DG, NACEN DG, Vigilance & CVO DG, HRD 5. Member (Budget & Computerisation) The charge includes Budget and Computerisation. Chief Commissioner, Customs, Mumbai-I Chief Commissioner, Customs, Mumbai-II Chief Commissioner, Customs (P), Mumbai-III Chief Commissioner, CX, Mumbai-I Chief Commissioner, CX, Mumbai-II Chief Commissioner, Customs & CX, Pune DG (Systems) 6. Member (Legal & Judicial) The charge includes all kinds of judicial and legislative work Chief Commissioner, CX, Commissioner, Customs, Chief Commissioner, CX, Chennai Chief Commissioner, Customs, Chennai Chief Commissioner, Customs (Prev.), Chennai Chief Commissioner, CX, Commissioner, CX, CDR Directorate of Legal Affairs Work relating to Settlement Commission, CESTAT and Authority for Advance Rulings
data and citizen feedback and suggestions shall be undertaken at apex and unit levels to suggest policy initiatives or changes in services & norms, to meet citizen expectations. SQM – 4.0 EXPLANATION OF SERVICE DELIVERABLES & FUNCTIONS Revision No.1 Revision Date 27.07.2010 Page 1 of 6 (This information is provided for general understanding about the department. For any specific information please contact your nearest CBEC office) Information about service deliverables committed by CBEC in Citizens’ Charter S.No. Service in Citizens’ Charter What is covered Input needed from customer/ citizen Service Deliverable 1. Acknowledge all written communications including declarations, intimations, applications and returns immediately and in no case later than 7 working days of their receipt Only the documents received from Citizen shall be considered in this standard. No internal department correspondence will be a part of the standard. Written communication on paper or in prescribed format with unique ID issued. 2. Convey decision on matters relating to declarations or assessments within 15 working days of their receipt Scrutiny is not a part of standard. As regards where this applies, the decision is warranted for the benefit of citizen. A decision in matters like goods detained, bank guarantees not released or assessee needs a speaking-order etc will be covered in this service. Even a decision like unable to release the goods, if assessee wants the goods to be released, will be considered as a decision. Written communication on paper or in prescribed format specifically highlighting that a decision is needed Written to customer 3. Dispose of a refund claim within 3 months of receipt of a complete claim Refund claim under Central Excise Act, Customs Act or Finance Act 1994 read with a notification Complete refund in prescribed format. List of documents to be attached with the claim are available on CBEC website. Refund cheque or refund rejection as per due procedure 4. Remit drawback within 7 working days of, - filing of manifest in the case of electronic processing of declarations Drawback given as an export incentive In case of electronic filing of declaration, drawback shall be sanctioned automatically. For paper claim submit in prescribed format Drawback sanctioned and sent to bank or as cheque. Else rejected as
SQM – 4.2 RECORD KEEPING FORMAT Revision No.1 Revision Date 27.07.2010 Page 2 of 3 For SQM – 3.2.1.4: for remitting drawback, following record format is prescribed: Sl. No Name of the CHA/Exporter Date of filing of manifest or paper claim (a) Date of sanction of drawback (b) Working days taken to remit drawback ( b – a) Whether drawback remitted in 7 working days (Yes/ No) For SQM – 3.2.1.5: for clearing export goods, following record format is prescribed: Sl. No Name of the CHA/Exporter Time of filing of complete declaration (a) Time of let export order (b) Time taken to clear export goods in hours ( b – a) Whether let export order given in 24 hours (Yes/ No) For SQM – 3.2.1.6: for clearing import goods, following record format is prescribed: Sl. No Name of the CHA/Importer Time of filing of complete declaration (a) Time of Out of Charge order (b) Time taken to clear import goods in hours ( b – a) Whether out of charge order given in 48 hours (Yes/ No) For SQM – 3.2.1.7: for completing Central Excise registration, following record format is prescribed: Sl. No Name of the Applicant Date of receipt Date of issue of registration No. Registration No. Remarks For SQM – 3.2.1.8: for completing examination and clearance of export consignment, following record format is prescribed: Sl. No. Name of the exporter / assessee Date of receipt of request Nature of export Request for date of export Export attended on Name of the officer Remarks SQM – 4.2 RECORD KEEPING FORMAT Revision No.1 Revision Date 27.07.2010 Page 3 of 3 For SQM – 3.2.1.9: for intimation before undertaking the audit, following record format is prescribed: