Central Board of Excise and Customs (CBEC) deals with formulation of policy concerning
      levy and collection of Customs, Central Excise duties and Service Tax, prevention of smuggling
      and evasion of duties and all administrative matters relating to Customs, Central Excise and
      Service Tax formations. The main objectives of CBEC are to collect indirect tax revenues,
      improve tax payer services, to improve compliance for fair trade and enforcement of border
      controls and promote efficiency and transparency and develop human resources for such
      purposes. The CBEC consists of a Chairman and 6 members.
      Relevant Website: www.cbic.gov.in
           Dispute Settlement and Appeal: The Officers of Customs, Excise and Service Tax have
      powers to adjudicate cases under the Customs Act, 1962, the Central Excise Act, 1944 and
      Service Tax laws (Finance Act, 1994). The appellate machinery comprising the Commissioners
      (Appeals) deals with appeals against the orders passed by the officers lower in rank than
      Commissioner of Customs and Central Excise. The Customs, Excise and Service Tax Appellate
      Tribunal, CESTAT (earlier Customs Excise and Gold (Control) Appellate Tribunal) is an
      independent forum to hear the appeals against orders and decisions passed by the Commissioners
      of Customs and Excise under the Customs Act, 1962, Central Excise Act, 1944 and a Second
      appellate forum against orders passed by Commissioner (Appeals).
      Customs
           The Indian Customs Electronic Data Interchange (EDI) System (ICES) is an EDI based
      work flow application which enables (i) electronic filing and processing of import and export
      declarations/manifests (ii) system appraisal of select goods (iii) messaging with custodians and
      other agencies concerned with cargo clearance. Implemented at 214 locations, ICES cover more
      than 98 per cent of the country’s international trade consignment wise and 90 per cent value
      wise. With more than 200 crore hits annually, the e-commerce web portal, Indian Customs EDI
      Gateway (ICEGATE), is the single point of interaction between ICES and Partners in the
      Customs community and provides such services as registration, e-filing, e-payment, document
      status and helpdesk as well as data exchange between customs and various regulatory and
      licensing authorities and facilitation of compliant trade ( with concomitant reduction in
      transaction costs and cargo dwell time) and targeting of non-compliant or risky transactions is
      achieved through the risk management system. In 2016, Central Board of Excise and Customs
      (CBEC) launched single window interface for facilitating trade (SWIFT) at all customs EDI
      locations with six major participating government agencies(PGAs), as a single point interface for
      clearance of imported goods. SWIFT enables importers to file common electronic ‘Integrated
      Declaration’ which compiles the information requirements of customs, FSSAI, plant quarantine,
      animal quarnatine, drug controller, wild life control bureau and textile committee and replaces
      nine separate forms earlier required by these agencies.
      CBEC-GST Application
           GST business processes, namely, Registration, Return, Payment and Refund are provided
      from the common portal www.gst.gov.in which is managed by GSTN. The CBEC-GST
      Application is designed, developed and being deployed in a phased manner for providing the
      corresponding back-end processes. In addition, supplementary business processed like
      Assessment, Audit, Adjudication etc. are also being hosted on the CBEC-GST Application with
      user interface available to both trade and departmental users, as the need be.