Central Board of Indirect Taxes and Customs: Difference between revisions

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{{use dmy dates|date=March 2016}}
{{use dmy dates|date=March 2016}}
{{use Indian English|date=March 2016}}
{{use Indian English|date=March 2016}}
{{refimprove|date=January 2017}} {{Duplication|dupe=Indian Revenue Service (Custom & Indirect Taxes)|date=April 2021}}
{{refimprove|date=January 2017}}
{{Infobox law enforcement agency
{{Infobox law enforcement agency
| agencyname        = Central Board of Indirect Taxes and Customs
| agencyname        = Central Board of Indirect Taxes and Customs
| nativename        = केंद्रीय अप्रत्यक्ष कर और सीमा शुल्क बोर्ड
| nativename        = केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
| logo              = Central Board of Indirect Taxes and Customs Logo.svg
| logo              = Central Board of Indirect Taxes and Customs Logo.svg
| logocaption      = Logo of CBIC
| image_size        = 150px
| abbreviation      = CBIC
| motto            = {{native phrase|sa|देशसेवार्थ करसंचय|italics=off}}
| motto            = {{native phrase|sa|देशसेवार्थ करसंचय|italics=off}}
| mottotranslated  = Tax collection in Service of the Nation
| mottotranslated  = Tax collection in Service of the Nation
| formed            = {{start date and age|26 January 1944}}
| formed            = {{start date and age|26 January 1944}}
| employees        = 19,178 (Gazetted Officers) & 53,754 (Non Gazetted Officers)
| employees        = 19,178 {{small|(Gazetted Officers)}}<br />53,754 {{small|(Non Gazetted Officers)}}
| legalpersonality  =
| country          = India
| country          = India
| countryabbr      = IN
| national          = yes
| federal          = Yes
| federal          = Yes
| governingbody    = Government of India
| governingbody    = Government of India
| headquarters      = [[Ministry of Finance (India)|Ministry of Finance]], [[North Block]], [[New Delhi]], India
| headquarters      = [[Ministry of Finance (India)|Ministry of Finance]], [[North Block]], [[New Delhi]], India
| chief1name        = M. Ajit Kumar,  [[Indian Revenue Service|IRS]]
| chief1name        = Vivek  Chaturvedi,  [[Indian Revenue Service|IRS]]
| chief1position    = Chairperson, Central Board of Indirect Taxes and Customs
| chief1position    = [[Chairperson of the Central Board of Indirect Taxes and Customs|Chairperson]]
| parentagency      = [[Ministry of Finance]], Department of Revenue,
| parentagency      = [[Department of Revenue (India)|Department of Revenue]]
| officetype        = Zone / Commissionerate
| officetype        = Zone / Commissionerate
| stationtype      = Branch
| stationtype      = Branches
| website          = {{url|http://www.cbic.gov.in}}
| website          = {{url|cbic.gov.in}}
| stations          = 91
| stations          = 91
| minister1name    = [[Nirmala Sitharaman]], [[Finance Minister of India]]
| minister1name    = [[Nirmala Sitharaman]], [[Finance Minister of India]]
}}
}}


The '''Central Board of Indirect Taxes and Customs''' ('''CBIC''') is the nodal national agency responsible for administering [[Customs]], [[Goods and Services Tax (India)|GST]], [[Central Excise (India)|Central Excise]], [[Service Tax (India)|Service Tax]] & [[Narcotics]] in India. The Customs & Central Excise department was established in the year 1855 by the then British [[Governor General of India]], to administer customs laws in India and collection of import duties/land revenue. It is one of the oldest government departments of India.
The '''Central Board of Indirect Taxes and Customs''' ('''CBIC'''), is a [[statutory body]] under the [[Ministry of Finance (India)#Department of Revenue|Department of Revenue]], [[Ministry of Finance (India)|Ministry of Finance]], [[Government of India]]. It oversees the administration of [[indirect taxes|Indirect Taxes]], including [[Customs]] duties, [[Excise]] duties, and the [[Goods and Services Tax (India)|Goods and Services Tax]] (GST). CBIC's function also extends to prevention of smuggling, [[Illicit financial flows|illicit financial activities]], and regulation and control of [[Narcotics]] through its attached/subordinate offices.


Currently the Customs and Central Excise/GST department comes under the [[Ministry of Finance (India)#Department of Revenue|Department of Revenue]], [[Ministry of Finance (India)|Ministry of Finance]], Government of India. The agency is staffed by ministerial staff selected through [[Staff Selection Commission]] (SSC) conducted matric level, higher secondary level and combined graduate level exams and IRS officers through [[Civil Services Examination]] who start their careers as Assistant Commissioners/Directors in the field and within 20–25 years rise to the post of Chief Commissioners, with a few senior most officers who become Chairman/Members of CBIC/[[CESTAT]]/[[Income Tax Settlement Commission|Settlement Commission]].
The Customs & Central Excise department was established in the year 1855 by the then British [[Governor General of India]], to administer customs laws in India and collection of import duties/land revenue. It is one of the oldest government departments in India.
 
Currently, the Customs and Central Excise/GST department comes under the [[Ministry of Finance (India)#Department of Revenue|Department of Revenue]], [[Ministry of Finance (India)|Ministry of Finance]], Government of India. The agency is staffed by Inspectors/Superintendents (Group B) selected through [[Staff Selection Commission]] (SSC) conducted matric level, higher secondary level, executive officers through Combined Graduate Level (CGL) exams and IRS officers (Group A) through [[Civil Services Examination]] who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairperson/Members of CBIC/[[CESTAT]]/Settlement Commission.


==Organizational structure==
==Organizational structure==
{{see also|Chairperson Central Board of Excise & Customs}}
{{see also|Chairperson of the Central Board of Indirect Taxes and Customs}}
The '''Central Board of Indirect Taxes & Customs''' (CBIC) is headed by a chairperson and consists of six members.<ref>{{Cite web|url=https://www.cbic.gov.in/htdocs-cbec/info-act/cbec/cbec|title=CBIC board office}}</ref>
The '''Central Board of Indirect Taxes & Customs''' (CBIC) is headed by a [[Chairperson of the Central Board of Indirect Taxes and Customs|'''chairperson''']] and consists of six members.<ref>{{Cite web|url=https://www.cbic.gov.in/htdocs-cbec/info-act/cbec/cbec|title=CBIC board office|website=www.cbic.gov.in}}</ref>


# Chairperson - M. Ajit Kumar, IRS
# Member (Customs)
# Member (Customs) -  Sandeep Mohan Bhatnagar, IRS
# Member (Tax Policy & Legal)
# Member (Legal, CX & ST) -  Ajay Jain, IRS
# Member (GST, Central Excise & Service Tax)
# Member (GST & Tax Policy) - Vivek Johri, IRS
# Member (Administration & Vigilance)
# Member (Administration & Vigilance) -  Sungita Sharma, IRS
# Member (IT & Taxpayer Services)
# Member (Investigation) - Om Prakash Dadhich, IRS
# Member (Compliance Management)
# Member (IT & Taxpayer Services) - Sandheep Kumar, IRS


==Designation==
== Hierarchy & designation of CBIC ==
 
The designations and time-scales within the Customs & CGST are as follows after cadre restructure:
 
[[File:Indian Customs Insignia.png|thumb|269x269px|Epaulette of ranks used in Customs & CGST]]
 
 
The designations and time-scales within the Indian Revenue Service (Customs & CGST) are as follows after cadre restructure:
{| class="wikitable plainrowheaders"
{| class="wikitable plainrowheaders"
|-
|-
Line 52: Line 56:
! scope="col" | Level and Rank
! scope="col" | Level and Rank
|-
|-
! scope="row" style="background:#efefef;" | 1
|<small>1</small>
|Group B (Non Gazzetted Officer)
|'''Inspector of CGST''' / '''Preventive Officer of Customs''' / (Entry-Level)
|-
|<small>2</small>
|Group B (Gazzeted Officer)
|'''Superintendent of Customs and CGST''' / Appraiser / Senior Private Secretary / Section Officer
|-
! scope="row" style="background:#efefef;" | 3
|Junior Time Scale
|Junior Time Scale
|'''Assistant Commissioner of Customs and CGST''' / Entry-level (Probationer)
|'''Assistant Commissioner of Customs and CGST''' / Entry-level (Probationer)
|-
|-


! scope="row" style="background:#efefef;" | 2
! scope="row" style="background:#efefef;" | 4
|Senior Time Scale
|Senior Time Scale
|'''Deputy Commissioner of Customs and CGST''' (Equivalent to) Under Secretary to Government of India
|'''Deputy Commissioner of Customs and CGST''' (Equivalent to) Under Secretary to Government of India
|-
|-
! scope="row" style="background:#efefef;" | 3
! scope="row" style="background:#efefef;" | 5
|Junior Administrative Grade
|Junior Administrative Grade
|'''Joint Commissioner of Customs and CGST ''' (Equivalent to) Deputy Secretary to Government of India
|'''Joint Commissioner of Customs and CGST ''' (Equivalent to) Deputy Secretary to Government of India


|-
|-
! scope="row" style="background:#efefef;" | 4
! scope="row" style="background:#efefef;" | 6
|Selection Grade
|Selection Grade
|'''Additional Commissioner of Customs and CGST ''' (Equivalent to) Director to Government of India
|'''Additional Commissioner of Customs and CGST ''' (Equivalent to) Director to Government of India
|-
|-
! scope="row" style="background:#efefef;" | 5
! scope="row" style="background:#efefef;" | 7
|Senior Administrative Grade
|Senior Administrative Grade
|'''Commissioner of Customs and CGST/Additional Director General''' (Equivalent to) Joint Secretary to Government of India
|'''Commissioner of Customs and CGST/Additional Director General''' (Equivalent to) Joint Secretary to Government of India


|-
|-
! scope="row" style="background:#efefef;" | 6
! scope="row" style="background:#efefef;" | 8
|Higher Administrative Grade
|Higher Administrative Grade
|'''Principal Commissioner of Customs and CGST''' (Equivalent to) Additional Secretary to Government of India
|'''Principal Commissioner of Customs and CGST''' (Equivalent to) Additional Secretary to Government of India
|-
|-
! scope="row" style="background:#efefef;" | 7
! scope="row" style="background:#efefef;" | 9
|Higher Administrative Grade +
|Higher Administrative Grade +
|'''Chief Commissioner of Customs and CGST|'''Chief Commissioner of Customs and CGST /Director General''' (Equivalent to) Special Secretary to Government of India
| '''Chief Commissioner of Customs and CGST |'''Chief Commissioner of Customs and CGST /Director General''' (Equivalent to) Special Secretary to Government of India
|-
|-
! scope="row" style="background:#efefef;" | 8
! scope="row" style="background:#efefef;" | 10
|Apex Scale
|Apex Scale
|'''Chief Commissioner of Customs and CGST|'''Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of [[Central Economic Intelligence Bureau]]''' (Equivalent to) Secretary to Government of India
| '''Chief Commissioner of Customs and CGST |'''Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of [[Central Economic Intelligence Bureau]]''' (Equivalent to) Secretary to Government of India
|-
|-
|}
|}


==Divisions==
== Duties ==
* [[Goods and Services Tax (India)|GST]]
CBIC administers indirect taxes such as [[Goods and Services Tax (India)|GST]], Customs, and the erstwhile [[Central Excise (India)|Central Excise]], [[Service Tax (India)|Service Tax]] laws.
* [[Customs]]
* Customs (Preventive) and airport authorities
* Tax Payer Services (India)


==Associated agencies==
===Goods & Services Tax/Central Excise/Service Tax===
* [[Directorate of Revenue Intelligence]]
# Collection of Goods & Services Tax (GST) and previously Central Excise Duty and Service Tax.
*  [[Directorate General of Anti-Evasion|Directorate General of GST Intelligence]]
* [[Central Economic Intelligence Bureau]]
* Financial Intelligence Unit (FIU- India)
*  Directorate General of Performance Management
* [[National Academy of Customs, Excise and Narcotics|National Academy of Customs, Indirect Taxes & Narcotics (NACIN)]]
*  Directorate General of Vigilance
*  Directorate General of Audit
*  Directorate General of Export Promotion
* [[Customs, Excise and Service Tax Appellate Tribunal]]
*  Directorate General of Goods & Services Tax Intelligence
* [[Opium and Alkaloid Works|Opium & Alkaloid Department]]
* [[Economic Intelligence Council]]
* [[Enforcement Directorate]]
* [[Central Bureau of Narcotics]]
* Directorate General of Systems
 
==Duties==
CBIC administers Indirect Taxes such as [[Goods and Services Tax (India)|GST]], Customs, and the erstwhile [[Central Excise (India)|Central Excise]], [[Service Tax (India)|Service Tax]] laws.
 
===Goods & ServicesTax/Central Excise/Service Tax===
# Collection of Goods & Services Tax and previously Central Excise Duty and Service Tax.


===Customs===
===Customs===
# Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
# Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
# Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZ's) & Container Freight Stations (CFS's).
# Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
# Prevention of Smuggling on International Airports & Sea.
# Prevention of Smuggling on International Airports & Sea.
# Prevention of Smuggling through Land Customs Station & Border Check Points.
# Prevention of Smuggling through Land Customs Station & Border Check Points.
== Uniform & Equipments ==
Personnels at the Central Board of Indirect taxes & Customs (CBIC) include both Uniformed & Civil Dressed Officers, Uniforms are mainly presribed for Customs & Preventive formations to -
* Establish Authority & Identity
* Aid Law Enforcement, Search & Seizure and Border Control
* Ensure easy public recognition at Airports, Ports & GST offices
The uniform of Customs and CGST officers under CBIC consists of [[Khaki]] (CGST) & White (Customs) attire with rank insignia, [[State Emblem of India|Ashoka emblem]], and prescribed accessories, worn during executive and enforcement duties. 2026 onwards, Customs officers at International airport's Red Channel are now mandated to wear [[Body camera|body-worn cameras]] during passenger interactions to boost transparency and accountability, with recordings stored for 90 days or longer for investigations.<ref>{{Cite news |last=Shukla |first=Anuradha |date=2026-01-03 |title=Body-worn cameras made mandatory for customs officers at airport Red Channels to boost transparency |url=https://economictimes.indiatimes.com/industry/transportation/airlines-/-aviation/body-worn-cameras-made-mandatory-for-customs-officers-at-airport-red-channels-to-boost-transparency/articleshow/126311931.cms?from=mdr |access-date=2026-01-22 |work=The Economic Times |issn=0013-0389}}</ref>
CGST (Central Goods & Services Tax) and Customs officers, especially those involved in high-risk anti-[[smuggling]] or [[tax evasion]], can carry and issue [[Firearm|firearms]] but the use of firearms under CBIC is highly regulated when compared to the [[Indian Police Service]].
{| class="wikitable"
|+Uniformed Officers (Preventive Duty)
|'''CGST (Indirect Taxes)'''
|'''Customs'''
|-
|Officers engaged in:
* Anti-evasion
* Search, Seizure & Arrest
* Mobile Squads
* Enforcement Wings
|Officers posted at:
* Airports
* Seaports
* Land Customs Stations
* DRI, SIIB, Preventive Commissionerates
|}
Officers working purely in Ministerial/Desk jobs are generally exempt of Uniform.
== Notable officers of CGST & Customs (CBIC) ==
* Shri [[Sameer Wankhede]] (IRS Batch 2008, Customs & Central Excise).
* Shri [[Costao|Costao Fernandes]] (Batch 1979, Preventive Officer - Goa Customs).
* Late Shri [https://dri.nic.in/writereaddata/pawardupload/Late_Lakshman_Das_Arora.pdf Lakshman Das Arora] (IRS Batch 1977, Customs & Central Excise) (Assassinated while in Service).
* Late Shri [https://dri.nic.in/writereaddata/pawardupload/Late_Sambhu_Nath_Dasgupta.pdf Sambhu Nath Dasgupta] (IRS Batch 1962, Customs & Central Excise) (Assassinated while in Service).
==Directorate General/Directorates of CGST & Customs (CBIC)==
* Directorate General of [[Directorate of Revenue Intelligence|Revenue Intelligence]]
* Directorate General of [[Directorate General of GST Intelligence|GST Intelligence]]
* Directorate General of [[National Academy of Customs Indirect Taxes and Narcotics|National Academy of Customs,Indirect Taxes & Narcotics]]
* Directorate General of [[Goods and Services Tax (India)|Good & Service Tax]]
* Directorate General of Vigilance
* Directorate General of Analytics and Risk Management
* Directorate General of Anti-Profiteering
* Directorate General of [[Audit]]
* Directorate General of Export Promotion
==Associated agencies for officers deputation==
A '''CBIC (Central Board of Indirect Taxes & Customs) officer''' can go on '''deputation''' to a wide range of agencies both within India and abroad depending on rank, experience, vigilance clearance, and cadre rules. Within India, these deputations fall into the following categories:
* Directorate of Revenue Intelligence '''[[Directorate of Revenue Intelligence|(DRI)]]''' ''(often intra-CBIC but treated like deputation)''
* Enforcement Directorate '''[[Enforcement Directorate|(ED)]]'''
* Serious Fraud Investigation Office '''[[Serious Fraud Investigation Office|(SFIO)]]'''
* Central Bureau of Narcotics '''[[Central Bureau of Narcotics|(CBN)]]'''
* Financial Intelligence Unit – India '''[[Financial Intelligence Unit—India|(FIU-IND)]]'''
* Narcotics Control Bureau '''[[Narcotics Control Bureau|(NCB)]]'''
* Central Bureau of Investigation '''[[Central Bureau of Investigation|(CBI)]]'''
* National Investigation Agency '''[[National Investigation Agency|(NIA)]]''' ''(limited cases)''<ref>{{Cite web |last=admin |title=Two IRS officers posted in NIA {{!}} |url=https://whispersinthecorridors.com/detail/105293-Two+IRS+officers+posted+in+NIA.html |access-date=2026-01-21 |website=Whispersinthecorridors}}</ref>
==Agencies==
#Goods and Services Tax Network


==Gallery==
==Gallery==
<gallery mode="packed">
<gallery mode="packed">
Customs & Central Officer on Republic Day.jpg|Customs & Central Excise Officer on Republic Day
File:Customs & Central Officer on Republic Day.jpg|Customs & Central Excise Officer on Republic Day
New Delhi government block 03-2016 img1.jpg|Customs & Central Excise Headquarter in New Delhi
File:New Delhi government block 03-2016 img1.jpg|Customs & Central Excise Headquarters in New Delhi
Customs & Central Excise Officers at NACEN.JPG|Customs & Central Excise Officers at NACEN
File:Customs & Central Excise Officers at NACEN.JPG|Customs & Central Excise Officers at NACEN
File:P. Chidambaram presenting the Presidential Certificate of Appreciation to the Inspector, Commissionerate of Service Tax, Mumbai-I, Shri Subhash Prasad Singh.jpg|Excise Inspector  Shri '''SP Singh''' (right) receiving Presidential Certificate of Appreciation (2013).<ref>{{Cite web |first= |title=Excise Inspector Shri Subhash Prasad Singh along with 34 other officers selected for the 2012 Presidential Award (Directorate of Revenue Intelligence) |url=https://dri.nic.in/writereaddata/pawardupload/PresidentialAwards-2012.pdf }}</ref>
</gallery>
</gallery>


Latest revision as of 19:28, 8 February 2026

Central Board of Indirect Taxes and Customs
केंद्रीय अप्रत्यक्ष कर एवं सीमा शुल्क बोर्ड
Logo of CBIC
Logo of CBIC
AbbreviationCBIC
Mottoदेशसेवार्थ करसंचय (Sanskrit)
Tax collection in Service of the Nation
Agency overview
Formed26 January 1944; 82 years ago (26 January 1944)
Employees19,178 (Gazetted Officers)
53,754 (Non Gazetted Officers)
Jurisdictional structure
National agencyIN
Federal agencyIN
Operations jurisdictionIN
Governing bodyGovernment of India
General nature
Operational structure
HeadquartersMinistry of Finance, North Block, New Delhi, India
Elected officer responsible
Agency executive
Parent agencyDepartment of Revenue
Facilities
Branches91
Website
cbic.gov.in

The Central Board of Indirect Taxes and Customs (CBIC), is a statutory body under the Department of Revenue, Ministry of Finance, Government of India. It oversees the administration of Indirect Taxes, including Customs duties, Excise duties, and the Goods and Services Tax (GST). CBIC's function also extends to prevention of smuggling, illicit financial activities, and regulation and control of Narcotics through its attached/subordinate offices.

The Customs & Central Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties/land revenue. It is one of the oldest government departments in India.

Currently, the Customs and Central Excise/GST department comes under the Department of Revenue, Ministry of Finance, Government of India. The agency is staffed by Inspectors/Superintendents (Group B) selected through Staff Selection Commission (SSC) conducted matric level, higher secondary level, executive officers through Combined Graduate Level (CGL) exams and IRS officers (Group A) through Civil Services Examination who start their careers as Assistant Commissioners/Directors in the field with a few senior- most officers who become Chairperson/Members of CBIC/CESTAT/Settlement Commission.

Organizational structure[edit | edit source]

See also: Chairperson of the Central Board of Indirect Taxes and Customs

The Central Board of Indirect Taxes & Customs (CBIC) is headed by a chairperson and consists of six members.[1]

  1. Member (Customs)
  2. Member (Tax Policy & Legal)
  3. Member (GST, Central Excise & Service Tax)
  4. Member (Administration & Vigilance)
  5. Member (IT & Taxpayer Services)
  6. Member (Compliance Management)

Hierarchy & designation of CBIC[edit | edit source]

The designations and time-scales within the Customs & CGST are as follows after cadre restructure:

Epaulette of ranks used in Customs & CGST
Position / Pay Grade in the Government of India Level and Rank
1 Group B (Non Gazzetted Officer) Inspector of CGST / Preventive Officer of Customs / (Entry-Level)
2 Group B (Gazzeted Officer) Superintendent of Customs and CGST / Appraiser / Senior Private Secretary / Section Officer
3 Junior Time Scale Assistant Commissioner of Customs and CGST / Entry-level (Probationer)
4 Senior Time Scale Deputy Commissioner of Customs and CGST (Equivalent to) Under Secretary to Government of India
5 Junior Administrative Grade Joint Commissioner of Customs and CGST (Equivalent to) Deputy Secretary to Government of India
6 Selection Grade Additional Commissioner of Customs and CGST (Equivalent to) Director to Government of India
7 Senior Administrative Grade Commissioner of Customs and CGST/Additional Director General (Equivalent to) Joint Secretary to Government of India
8 Higher Administrative Grade Principal Commissioner of Customs and CGST (Equivalent to) Additional Secretary to Government of India
9 Higher Administrative Grade + Chief Commissioner of Customs and CGST /Director General (Equivalent to) Special Secretary to Government of India
10 Apex Scale Principal Chief Commissioner of Customs and CGST/ Chairman/Member of CBIC. Director General of Central Economic Intelligence Bureau (Equivalent to) Secretary to Government of India

Duties[edit | edit source]

CBIC administers indirect taxes such as GST, Customs, and the erstwhile Central Excise, Service Tax laws.

Goods & Services Tax/Central Excise/Service Tax[edit | edit source]

  1. Collection of Goods & Services Tax (GST) and previously Central Excise Duty and Service Tax.

Customs[edit | edit source]

  1. Collection of Customs Duty on International Airports, Seaports, Custom Houses, International Air Cargo Stations & International ICD's.
  2. Collection of Customs Duty on Land Customs Station, Inland Container Depots (ICD's), Special Economic Zones (SEZs) & Container Freight Stations (CFSs).
  3. Prevention of Smuggling on International Airports & Sea.
  4. Prevention of Smuggling through Land Customs Station & Border Check Points.

Uniform & Equipments[edit | edit source]

Personnels at the Central Board of Indirect taxes & Customs (CBIC) include both Uniformed & Civil Dressed Officers, Uniforms are mainly presribed for Customs & Preventive formations to -

  • Establish Authority & Identity
  • Aid Law Enforcement, Search & Seizure and Border Control
  • Ensure easy public recognition at Airports, Ports & GST offices

The uniform of Customs and CGST officers under CBIC consists of Khaki (CGST) & White (Customs) attire with rank insignia, Ashoka emblem, and prescribed accessories, worn during executive and enforcement duties. 2026 onwards, Customs officers at International airport's Red Channel are now mandated to wear body-worn cameras during passenger interactions to boost transparency and accountability, with recordings stored for 90 days or longer for investigations.[2]

CGST (Central Goods & Services Tax) and Customs officers, especially those involved in high-risk anti-smuggling or tax evasion, can carry and issue firearms but the use of firearms under CBIC is highly regulated when compared to the Indian Police Service.

Uniformed Officers (Preventive Duty)
CGST (Indirect Taxes) Customs
Officers engaged in:
  • Anti-evasion
  • Search, Seizure & Arrest
  • Mobile Squads
  • Enforcement Wings
 Officers posted at:
  • Airports
  • Seaports
  • Land Customs Stations
  • DRI, SIIB, Preventive Commissionerates

Officers working purely in Ministerial/Desk jobs are generally exempt of Uniform.

Notable officers of CGST & Customs (CBIC)[edit | edit source]

  • Shri Sameer Wankhede (IRS Batch 2008, Customs & Central Excise).
  • Shri Costao Fernandes (Batch 1979, Preventive Officer - Goa Customs).
  • Late Shri Lakshman Das Arora (IRS Batch 1977, Customs & Central Excise) (Assassinated while in Service).
  • Late Shri Sambhu Nath Dasgupta (IRS Batch 1962, Customs & Central Excise) (Assassinated while in Service).

Directorate General/Directorates of CGST & Customs (CBIC)[edit | edit source]

Associated agencies for officers deputation[edit | edit source]

A CBIC (Central Board of Indirect Taxes & Customs) officer can go on deputation to a wide range of agencies both within India and abroad depending on rank, experience, vigilance clearance, and cadre rules. Within India, these deputations fall into the following categories:

  • Directorate of Revenue Intelligence (DRI) (often intra-CBIC but treated like deputation)
  • Enforcement Directorate (ED)
  • Serious Fraud Investigation Office (SFIO)
  • Central Bureau of Narcotics (CBN)
  • Financial Intelligence Unit – India (FIU-IND)
  • Narcotics Control Bureau (NCB)
  • Central Bureau of Investigation (CBI)
  • National Investigation Agency (NIA) (limited cases)[3]

Agencies[edit | edit source]

  1. Goods and Services Tax Network

Gallery[edit | edit source]

  • Customs & Central Excise Officer on Republic Day
    Customs & Central Excise Officer on Republic Day
  • Customs & Central Excise Headquarters in New Delhi
    Customs & Central Excise Headquarters in New Delhi
  • Customs & Central Excise Officers at NACEN
    Customs & Central Excise Officers at NACEN
  • Excise Inspector Shri SP Singh (right) receiving Presidential Certificate of Appreciation (2013).[4]
    Excise Inspector Shri SP Singh (right) receiving Presidential Certificate of Appreciation (2013).[4]

References[edit | edit source]

  1. ↑ "CBIC board office". www.cbic.gov.in.
  2. ↑ Shukla, Anuradha (3 January 2026). "Body-worn cameras made mandatory for customs officers at airport Red Channels to boost transparency". The Economic Times. ISSN 0013-0389. Retrieved 22 January 2026.
  3. ↑ admin. "Two IRS officers posted in NIA |". Whispersinthecorridors. Retrieved 21 January 2026.
  4. ↑ "Excise Inspector Shri Subhash Prasad Singh along with 34 other officers selected for the 2012 Presidential Award (Directorate of Revenue Intelligence)" (PDF).

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