Implementation of the Circulars and instructions issued by the Central Board of Excise & Customs-regarding

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....ons issued by the Central Board of Excise & Customs-regarding.             Central Board of Excise & Customs, Department of Revenue, has the overall administrative control over the Customs & Central Excise field formations spread all over India. However, being a part of the Central Government, Ministry of Finance, it also frames various rul....

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....bsp;        It has, however, been observed that on occasions, the field officers have not been following the instructions issued by the Board and have also devised their own interpretation to a particular policy provisions and clarifications. This is highly irregular and is to the detriment of the legitimate trade. In fact, in a recent instance, Chairman (CBEC) h....