The Indian Revenue Service has two wings, one being Income Tax and the other Customs and Central Exercise. The Indian Customs and Central Excise Service (IC&CES) is basically concerned with two main aspects, mainly Customs and Excise. While Customs is concerned with the checking and levy of duty on taxable goods brought into the country, the Excise department is involved with the taxation of goods manufactured within the country. The members of this service begin their Career as Assistant Collectors of Customs/Central Excise and may rise up in the hierarchy to the level of Chief Collector of Customs.
The hierarchy:
Pprobationers > Assistant Commissioners (Customs) > Deputy Commissioners (customs) > Additional Commissioners (Customs )> Commissioners (Customs) > member (Central Board of Excise and Customs) > Chairman (Central Board of Excise and Customs).
Pprobationers > Assistant Commissioners (Customs) > Deputy Commissioners (customs) > Additional Commissioners (Customs )> Commissioners (Customs) > member (Central Board of Excise and Customs) > Chairman (Central Board of Excise and Customs).
The Central Excise Officers start as Assistant Commissioner (Central Excise). After that, the heriarchy follows as: Deputy Commissioners (Central Excise) > Additional Commissioner (Central Excise) > Commissioners (central Excise) > Member (Central Board of Excise and Customs) > Chairman (Central Board of Excise & Customs).
Probationers to the customs service begin their field training at Madras while the excise officers may start service in any metropolitan town. Custom officers are posted at international airports and ports like, Mumbai, Calcutta, Chennai, Goa, etc. They could be posted at other border and coastal towns. Their principal duty is to levy customs' duty on goods, which are brought to the country. Customs & excise cadres are not watertight compartments. Officers are liable to transfer from one to another, depending upon their experience and the exigencies of the work.
Chief Commissioner of Customs and Excise, with the pay of an Additional Secretary holds technical and administrative charges in all the regions, exercising overall supervision on the technical and administration work.
The head of the administration is the Chairman Central Board of Excise and Customs.
