Central Board of Excise and Customs (CBEC)

What is CBEC

Pay Your Tax Honestly

Know the CBEC

CBEC Logo

Central Board of Excise and Customs (CBEC) is a one of the Boards constituted under the statute the Central Boards of Revenue Act, 1963 (54 of 1963) and is subordinate to the Department of Revenue under the Ministry of Finance, Government of India. It deals mainly with the tasks of formulation and implementation of policy concerning to the levy and collection of Customs duties and Central Excise duties and Service tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, Service Tax and Narcotics to the extent under CBEC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, Central Excise Commissionerates and the Central Revenues Control Laboratory.

The CBEC is headed by a Chairman and has 6 members in addition to the Chairman. In the performance of its administrative and executive functions, the CBEC is assisted by Principal Chief Commissioners/Chief Commissioners and Principal Director Generals/Director Generals. The Principal Commissioners/ Commissioners working under the Principal Chief Commissioner/ Chief Commissioner’s supervision also discharge executive functions.

Organisational Chart

Organisational Chart

Chairman & Members

CBEC Chairman & Members

Shri. Kaushal Srivastava Chairman 01.11.2014 - 30.06.2015
Shri. Kaushal Srivastava Member 20.10.2013 - 30.06.2015
Smt. Mala Srivastava Member 01.01.2014 - 30.11.2014
Smt. Joy Kumari Chander Member 20.01.2014 - 31.05.2015
Shri. Shashi Bhushan Singh Member 28.02.2014 - 28.02.2015

First Chairman CBEC

Shri B.N. Banerji was the first Chairman of the Central Board of Excise and Customs - 1964-67. Shri Banerji was the Chairman of the then Board of Revenue which covered both direct and indirect taxes. When the combined Board was later replaced by two Boards, the CBDT and the CBEC, he continued to be the first Chairman of the CBEC. Shri Banerji was from the Imperial Customs Service of the British era and was credited with encyclopaedic knowledge, going way beyond the revenue matters. Report of the U.S. Delegation to the Eighteenth Session of the UN Commission on Narcotic Drugs, Washington, June 28, 1963 shows that Shri B.N. Banerji was Indian Representative to the 18th Session of the United Nations Commission on Narcotic Drugs. The United Kingdom representative nominated Shri B.N. Banerji as Second Vice-Chairman. His nomination was supported by the representatives of the United States and many other countries (Ref: http://history.state.gov/historicaldocuments/frus1961-63v25/d345 ).

B.N. Banerji Memorial Lecture - By Shri Parthasarathi Shome

Present Chairman CBEC

Photo of Shri. Kaushal Srivastava, Chairman, CBEC

Shri. Kaushal Srivastava, an officer of the Indian Customs and Central Excise Service (IC&CES), is appointed as the chairman of the Central Board of Excise and Custom (CBEC), since Ms. J M Shanti Sundharam retired.

Shri Kaushal Srivastava, a 1978-batch Indian Customs and Central Excise Service (IC&CES) officer, has been serving as a Member (Budget) with additional charge of computerisation and vigilance.

Shri Srivastava, held the post of Chief Commissioner, Central Excise, Delhi before joining as a member in CBEC on October 22, last year. A law graduate, Srivastava, will have a tenure of eight months as he will retire on June 30, next year, on his attaining the age of superannuation.

Previous Chairman CBEC

Photo of Ms. J.M. Shanti Sundharam, Chairman, CBEC

Ms. J.M. Shanti Sundharam, a 1977 batch officer of Indian Revenue Service (Customs and Central Excise) joined C.B.E. & C. as Chairman on 25-02-2014. Earlier she was officiating as Chairman from 01-02-2014 consequent upon the superannuation of Ms. Praveen Mahajan, the first lady head of C.B.E. & C.

Born in Madurai on 20-10-1954, she did her M.A. from Delhi University and M. Phil. from Punjab University. She comes from an academic family as her father was Sr. Lecturer in Sriram College of Commerce, New Delhi.

She joined the Revenue services on 14-07-1977 and has vast experience of working in various capacities under the Central Board of Excise & Customs. She has also served on deputation in the Ministry of Food and CEIB.

During her tenure in the CDR's Office CESTAT, New Delhi, she strongly and effectively defended Revenue's cases on technical and legal aspects. Her experience in the CDR office was duly reflected in her orders passed as Commissioner, Central Excise (Appeals). She was also Commissioner of Customs (Preventive), New Delhi and became Chief Commissioner, Tuticorin in December 2009 with additional charge of Chennai.

Smt. Shanti Sundharam joined the Board as a Member on 29-11-2011 and had been Member (Budget), Member (Legal and Judicial), Member (Service Tax) and Member (Central Excise and Computerization). Her vivid experience in all the branches of taxation, i.e. Central Excise, Customs & Service Tax coupled with computerisation of the Department is likely to be of immense use in formulating policies and procedures in relation to the Indirect Taxes. (Based on ELT 31-03-2014)

CAD is under control: Interview with Chairperson