Implementation of the Circulars and instructions issued by the Central Board of Excise & Customs-regarding

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..... 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, o .....

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..... 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 .....

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