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.
