•IRS (Customs and Indirect Taxes) is one of the two Indian Revenue Services (IRS) in India, the other is IRS(IT).
•Both IRS (IT) and IRS (C&IT) cadre officers work under the Department of Revenue, Ministry of Finance, Government of India under their respective Boards i.e. Central Board of Direct Taxes (CBDT) and Central Board of Indirect Taxes and Customs (CBIC) respectively.
•The revenue collection by the two services officers is almost half of the total taxes collected by the Government of India
•The IRS(C&IT) officers are trained at National Academy of Customs, Indirect Taxes and Narcotics (NACIN) Faridabad after they complete their Foundation Course.
•They are provided exhaustive knowledge of Customs, Central Excise, GST, Narcotics and accountancy during their training.
•They are also attached to various field formations for their on the job (OTJ) training.
•They have to pass their departmental examination before they are confirmed in the service
Central Board of Indirect Taxes and Customs
•Central Board of Indirect Taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India.
•The Board is the administrative authority for its subordinate organizations headed by the IRS offficers,
•It deals with the tasks of formulation of policy concerning levy and collection of Customs, Central Excise and GST, Prevention of smuggling
•Board consists of a Chairperson and six Members
•CBIC reports to the Revenue Secretary,
Commissionerates under CBIC
•GST Audit Commissionerates
•Customs/GST Appellate Authority /Commissioner (Appeals)
Directorate under CBIC
•Directorate of Revenue Intelligence
•Directorate General of GST Intelligence
•Directorate General of Performance Management
•National Academy of Customs, Indirect Taxes & Narcotics (NACIN)
•Directorate General of Vigilance
•Directorate General of Audit
•Directorate General of Export Promotion
Ranks of IRS (C&IT) Officers
•Assistant Commissioner / Entry-level (Probationer)
•Commissioner /Additional Director General
•Principal Commissioner /Principal Additional Director General
•Chief Commissioner. Director General
•Principal Chief Commissioner,
Functions of the Department
•Customs & Anti-Smuggling
•Goods and Services Tax
Responsibilities of Customs Officer
•Collection of Customs duty, Additional Customs Duties (in lieu of Central Excise) and Special Additional Duty (in lieu of local taxes) on the import and export of the goods
•Export Promotion: Sanction of Drawback, Refund, Rebate and Other Export incentives
•Enforcement of Import-Export Polity framed by Director General of Foreign Trade
•Prevention of Smuggling across Indian borders
•Enforcement of all allied laws in the Customs Station at the time of Import or Export
•Overseas investigation of Customs Frauds
Power and Responsibilities of Central Excise and GST Officers
•Collection of Central Excise duty and GST
•Sanction of export incentives like refund, rebate etc. to the manufacturer and service providers
•Examination of export goods at manufacture’s premises
•Supervision and Administration of Special Economic Zones, Export Oriented Units, STPI etc.
Responsibility of Narcotics Officers
•All officers of Customs and Indirect taxes are empowered under Narcotics Drugs and Psychotropic Substances (NDPS) Act
•Central Bureau of Narcotics responsible for the production of opium
•Administration of the manufacture of medical products made from opium
•Prevention of smuggling of Narcotics Drugs and Psychotropic Substances
Special Features of IRS (C&IT) Officers
•Uniformed service upto the rank of Deputy Commissioner
•The origin of taxation and most important to curb tax evasion
•Only tax department with power to arrest
•Variety of job as Customs, Central Excise, GST and Narcotics officers
•Important role in policy formation for Customs and GST
•Coordination with the State Government officers
•Deputation postings in India and abroad