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IRS Customs and Indirect Taxes (C&IT)

The Indian Revenue Service (Customs & Central Excise), also known as I.R.S. (C&CE) or simply IRS C&IT, is a division of the central civil service of the Indian government. The Department of Revenue of the Ministry of Finance oversees its operations, and the Revenue Secretary serves as both the department’s administrative chief and its ministerial commander. The Central Board of Indirect Taxes and Customs is a distinct statutory body that oversees the IRS (Customs and Indirect Taxes) (CBIC). The Goods and Services Tax policy, smuggling prevention, and administration of problems pertaining to customs and narcotics are among the functions of the IRS (C&IT).

Training of IRS Customs and Indirect Taxes (C&IT)

After selection, successful candidates undergo a 3-month Foundation Course at the Lal Bahadur Shastri National Academy of Administration (LBSNAA) in Mussoorie, Uttarakhand. A 16-month specialised training programme is then completed by IRS (C&IT) OTs at the National Academy of Customs, Indirect Taxes, and Narcotics (NACIN), located in Faridabad, Haryana. This 16 months training is generally divided into two parts,

  • Classroom Training
  • Field Attachments

In classroom training, OTs are taught the basic theoretical aspects of Indirect Tax laws that they are supposed to administer. This includes Customs, GST, Central Excise, and Service Tax. There are broadly four such functions of the classroom training

  • Assessment - Assessing the value of goods/services on which tax is to be paid.
  • Audit - Scrutinising the books of taxpaying entities.
  • Enforcement - Taking steps against tax evasion.
  • Adjudication - Deciding upon issues involving contesting claims of taxpayer and tax officer.

In stage 1 of classroom training, The Customs Act, the Central Excise Act, the Finance Act, and the GST are all covered in this ten-week theoretical curriculum. In stage 2 training, the above mentioned four functional modules are covered through various indoor and outdoor activities.

In this phase Mock raids and seizures were conducted during Enforcement module whereby Officer Trainees were engaged in raiding makeshift factory premises, preparing Panchnama and Show Cause Notice.

At the end of functional module training, OTs are attached to the relevant field formations and offices like Directorate of Revenue Intelligence (DRI), Directorate General of GST Intelligence (DGGSTI) during Enforcement modul and Customs, Excise and Service Tax Appellate Tribunal (CESTAT) during the Adjudication module.

Then a very interesting and demanding training of weapons where 5 weapons are learned to be operated – INSAS, AK 47, MP5, AUTO PISTOL, GLOCK, 0.22 MM RIFLE.

There are additional field attachments also like SVPNPA, BSF, ITBP, NAVY, COAST GUARD.

Careers of IRS C&IT Officers

At the entry level of the IRS (Customs & C.Excise) you join as Assistant Commissioner. A “central excise division,” where four to five gazetted officials in charge of central excise “ranges” report to you, may be your first assignment. The duties would include managing the formation, which will normally have 50 to 60 members; overseeing revenue collection; keeping an eye out for duty evasion and taking preventive action; and adjudicating cases of central excise law violations. You would report to the Commissioner, though your work will probably be monitored by an Additional Commissioner in his office.

Another possible first posting is in a Custom House, where you would deal with imports and exports. This would entail calculating customs fees, keeping an eye out for things that are forbidden, looking for smuggling attempts, etc. Here, two or three “appraising groups” would report to you under the direction of a gazetted officer with the rank of appraiser of customs.

Another possible first posting is in service tax, where two or three service tax ‘groups’ headed by Superintendents (gazetted officer rank) will report to you.

Pay Grade in the Government of IndiaDesignationsPosition in the Government of India
Junior Time ScaleAssistant commissioner of Central GST/Customs (entry-level; probationer)Assistant Secretary
Senior Time ScaleDeputy commissioner of Central GST/CustomsUnder Secretary
Junior Administrative GradeJoint commissioner of Central GST/CustomsDeputy Secretary
Selection GradeAdditional commissioner of Central GST/CustomsDirector
Senior Administrative GradeCommissioner of Central GST/Customs and Additional Director GeneralJoint Secretary
Higher Administrative GradePrincipal commissioner of Central GST/CustomsAdditional Secretary
Higher Administrative Grade +Chief commissioner of Central GST/Customs and Director GeneralSpecial Secretary
Apex ScalePrincipal chief commissioner of Central GST/Customs, CBIC chairperson, member of CBIC and director generalSecretary

An IRS Customs officer starts his career as Assistant Commissioner of GST or Customs and has an opportunity to retire as Principal Chief Commissioner.

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