· realising the revenues in a fair, equitable and efficient manner
· administering the Government's economic, tariff and trade policies with a practical and pragmatic approach
· facilitating trade and industry by streamlining and simplifying Customs and Excise processes and helping Indian business to enhance its competitiveness
· creating a climate for voluntary compliance by providing guidance and building mutual trust
· combating revenue evasion, commercial frauds and social menace in an effective manner
We shall carry out our tasks with
· integrity and judiciousness
· courtesy and understanding
· objectivity and transparency
· promptness and efficiency We shall encourage and assist voluntary tax compliance by our clients.
·To achieve our mission, we would focus on-
· Enhancing the use of Information Technology
· Streamlining Customs and Excise procedures
· Encouraging voluntary compliance
· Evolving cooperative initiatives
· Assisting in the formulation of Tariff Policies
· Combating revenue evasion, commercial frauds and social menace effectively
· Measuring conformance to service delivery standards · Developing professionalism
STREAMLINING EXCISE PROCEDURES
1. Central Excise procedures are perceived by the trade as cumbersome involving time consuming documentation, scrutiny and physical examination of goods, divergent practices and a high degree of individual discretion, resulting in impediments to the smooth movement of trade and acting against the interests of genuine importers, exporters and manufacturers. Appreciating this concern we are committed to streamlining and simplifying the procedures and setting a climate for voluntary compliance. The introduction of electronic processing of documents also entails a change in approach and re-engineering of Central Excise processes based on selectivity, risk assessment and reduced intervention
We envisage the following measures to achieve this objective :-
1. Study all the existing Central
Excise procedures, and streamline and simplify them, so that the assesses are encouraged
to comply voluntarily;
2. Evolve a new and comprehensive Central Excise law;
3. Adopt unified Modvat rules for inputs and capital goods.
4. Move towards a system of periodical payment of duties by assesses;
5. Replace physical checks with selective
6. Accept records maintained under Companies Act for the purpose of administration of Central Excise laws in lieu of statutory records;
7. Evolve simplified schemes for refunds and rebates due to manufacturers and exporters;
8. Eliminate divergent practices in the applicant of Excise laws and procedures at different formations by effective monitoring and analysis of the computerized database.
9. Undertake a continual review of Excise procedures so as to be responsive to the changing situations.
ENCOURAGING VOLUNTARY COMPLIANCE :
Compliance with tax laws is the shared responsibility of the tax payer and the tax collector. Nevertheless, a tax system can be effective only if it can systematically obtain voluntary compliance of the tax laws by the assesses. To encourage voluntary compliance, the tariff levels should be moderate, the procedures simple, and the cost burden of compliance minimal. There should be certainly about the assessments made and duty liability so as to eliminate retroactive burdens on the assesses. Further, we believe mutual trust should be the foundation on which the relationship between us and our clients are built.