Directorate General of Valuation Central Board of Excise & Customs Government of India

Citizen's Charter

Citizens Charter

Vision

Partnering in India's socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers.

Mission

A robust indirect tax and border control administration, with a view towards delivery of services, which is –

  • Simple and predictable
  • Fair and just
  • Transparent
  • Technology-driven

and which –

  • Encourages trust – based voluntary compliance
  • Protects honest taxpayers’ rights
  • Facilitates trade with risk-based enforcement
  • Enables legitimate movement of people, goods and services.
  •  Supplement the efforts to ensure national security, and;
  • Continually invests in capacity building to achieve professional and ethical excellence.

Our Motto

Desh Sevarth Kar Sanchay" Tax collection in Service of the Nation

Core Values

  • Integrity and judiciousness
  • Impartiality and Fairness
  • Courtesy and Understanding
  • Objectivity and Transparency
  • Uprightness and Conscientiousness
  • ness and Efficiency

Our Expectations

We expect citizens to:

  • Uphold and respect the laws of the land
  • Voluntarily discharge all tax liabilities
  • Fulfill their duties and legal obligations in time
  • Be honest in furnishing information
  • Be co-operative and forthright in inquiries and verifications
  • Avoid unnecessary litigation.

OUR STANDARDS

We aspire to provide the following key services within specified timelines:

S.No.

Key Services 

Timelines 

1

i. Acknowledgement of all written communication including declarations, intimations, applications and returns 

3 days

ii. Acknowledgement of communication received through electronic media

Immediate
 

2

Convey decision on matters including declarations or assessments

15 days

3

i. Disposal of refund claim of Customs Duty
ii. Disposal of refund claims of GST

 90 days from receipt of complete application
 60 days from the receipt of complete application

4

·  i. Sanction of Drawback

(a) In Case of electronic processing of drawback claims

7 days after filing of export general manifest

(b)  In Case of manual processing of drawback claims

15 days of filling of manual return

ii.  Fixation of Brand rate of Duty Drawback

30 days from date of complete application

5

Cargo Release Time

(a)   In case of exports
i. For Sea Cargo
ii. Air Cargo, Inland Container Deport & Land Customs Stations

i. 48 hours
ii. 24 hours

(b)   In case of imports
i. For Sea Cargo
ii. Air Cargo, Inland Container Deport
iii. Land Customs Stations

i. 72 hours
ii. 48 hours
iii. 24 hours

6

GST Registration

3 days after receipt of complete application form

7

Amendment in registration, if found eligible

15 days

8

Cancellation of GST Registration

30 days from the date of application

9

Advance intimation before undertaking audit

Minimum 15 days

10

Conclusion of Audit, if being conducted at the premises of the auditee
 

  • a.GST Audit
  • b.Customs Audit

 

 

  • a.90 days from the commencement of audit
  • b.30 days from the commencement of audit

11

Intimation of findings of audit

30 days after conclusion of audit

12

Release of seized documents and things, if not required by the Department

30 days after issue of Show Cause Notice

13

Complete examination and clearance of export consignment at factory/warehouse premises

24 hours from receipt of application by proper officer
 

14

Permission for self-sealing for export consignment

10 days from receipt of application by proper officer

15

Issue of Orders-in-Original/Orders-in-Appeal

30 days from the date of conclusion of personal hearing where all the requisite information is available

16

Finalization of provisional assessment

30 days from the date of conclusion of inquiry or submission of requisite documents

17.

Return of Bond and BG in Export Promotion Schemes

(a) When not selected by customs for verification

10 days from receipt of complete application including EODC

(b) Other cases not under investigation

30  days from receipt of complete application including EODC

Our Commitment

We shall strive to:

  • To encourage voluntary compliance
  • To educate citizens about indirect tax laws
  • To continuously enhance service delivery standards
  • To promote a consultative and collaborative environment
  • To provide information and other assistance at the GST Seva Kendras/Facilitation Counters as also on the website www.cbic.gov.in
  • To effectively combat corruption as part of the comprehensive national mission for promotion of integrity

Grievance Redressal

  • We will acknowledge grievances within 48 hours of receipt and attempt to provide final reply within 30 days of their receipt.
  • In case the grievance is not responded to within the prescribed time norms or the remedy offered is not satisfactory, an appeal can be filed with the next higher authority. The appeal will be decided within 15 days of the receipt.
  • Common grievances can be taken up in Open House meetings of Public Grievance Committee, Customs Clearance Facilitation Committee, Permanent Trade Facilitation Committee, Regional Advisory Committee.
  • The grievance redressal mechanism including contact details of public grievance officers are available on the website www.cbic.gov.in