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

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..... ding. 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 regulati .....

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..... o 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- .....

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