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Statutory Functions

We are part of the Central Board of Excise & Customs which is part of the Department of Revenue under the Ministry of Finance, Government of India. We are entrusted with the statutory duty of collection and administration of indirect taxes i.e. Central Excise duty, Customs duty , levied by the Government of India. We implement and enforce the Central Excise Act, 1944; the Central Excise Tariff Act, 1985; the Customs Act, 1962; the Customs Tariff Act, 1975  and the rules framed thereunder.

We also enforce various other allied Acts and Rules like the Foreign Trade (Development and Regulation) Act, 1992; the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; the Foreign Exchange Management Act, 1999; the Wild Life (Protection) Act, 1972.

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