Enterprise Data Warehouse
            CBEC is one of the first government departments to have implemented an Enterprise Date
      Warehouse, a central repository of clean and consistent, near real time data pertaining to
      Customs, Central Excise and Service Tax. It employs best-in-class business Intelligence tools for
      online analytical processing and data mining, and is today the primary source of data and reports
      required by C.B.E.C. other ministries and external agencies.
      Directorate of Enforcement
            Directorate of Enforcement was set up at New Delhi in 1956 for enforcement of the
      provisions of the Foreign Exchange Regulation Act (FERA), 1947. FERA, 1947 was later
      replaced by Foreign Exchange Regulation Act, 1973. FERA was a Criminal Act, which provided
      for filing of prosecutions in a court of law, besides adjudication of violations by the Adjudicating
      Authorities. FERA was repealed in 2000 and replaced with Foreign Exchange Management Act,
      1999 (FEMA). Subsequently, the Directorate was also entrusted with the responsibility of
      implementing the Prevention of Money Laundering Act, 2002 (PMLA), which came into force in
      2005. At present, the Directorate of Enforcement enforces two laws viz., the Foreign Exchange
      Management Act, 1999 (FEMA) and the Prevention of Money Laundering Act, 2002 (PMLA)
      apart from looking after the residual work initiated under FERA. The Directorate initiates
      investigations under FEMA for contraventions relating to foreign exchange transactions on the
      basis of specific intelligence/information and takes appropriate action under FEMA. Complaints
      are filed before the Adjudicating Authority under the Act. In the event the charge is found
      substantiated upon adjudication by the competent Adjudicating Authority, penalty up to the
      maximum of three times of the amount involved in the said contravention can be imposed by the
      said Authority. Adjudication Authority may also order confiscation of amounts involved in such
      contravention.
            Under the PMLA, the Directorate can initiate investigations only after a Law Enforcement
      Agency books a case under one of the offences listed in the Schedule to the Act. The Directorate
      investigates the case to ascertain whether proceeds of crime have been generated from the
      predicate offence booked by the Law Enforcement Agency, and such proceeds have been
      laundered. If a prima-facie case is made out, the Directorate attaches or seizes the tainted
      property. The Act also provides for initiating investigations for tracing and immobilizing tainted
      property arising out of transactions having cross border implications. Such investigations are
      carried out through Letters of Request with the foreign administrations. The offence of money
      laundering under PMLA is punishable with imprisonment of not less than three years which may
      extend to seven years and also with fine. In case of violations pertaining to NDPS Act offences,
      the imprisonment may extend to 10 years. Upon conviction under PMLA, the attached property
      is liable to be confiscated.
      Relevant Website: www.enforcementdirectorate.gov.in
      Financial Intelligence Unit-India
            Financial Intelligence Unit-India (FIU-IND) is the central national agency for receiving,
      processing, analyzing and disseminating information relating to suspect financial transactions.
      FIU-IND was established by the Government of India in 2004 for coordinating and strengthening
      collection and sharing of financial intelligence through an effective national, regional and global
      network to combat money laundering, related crimes and terrorist financing. It is an independent