Directorate General of Central Excise Intelligence (DGCEI) is the apex intelligence organization curbing in Tax Evasion
Directorate General of Central Excise Intelligence (DGCEI) functioning under the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, entrusted with the task of detection of cases of evasion of duties of Central Excise and Service Tax.
The role of the Directorate General in tackling the menace of duty evasion is manifold. It develops intelligence, especially in new areas of tax evasion through its intelligence network across the country and disseminates such information, by issuing Modus Operandi Circulars and Alert Circulars to sensitize the field formations about the latest trends in duty evasion.
Wherever found necessary, this Directorate General, on its own or in co-ordination with field formations, organizes operations to unearth evasion of Central Excise duty and Service Tax.
Directorate General of Central Excise Intelligence – Background
Directorate General of Central Excise Intelligence (DGCEI) was earlier known as Directorate General of Anti-Evasion (DGAE).
It was established in the year 1979 as an independent wing under the control of Directorate of Revenue Intelligence, New Delhi with regional units located at Chennai, Delhi, Kolkata and Mumbai.
It became a full-fledged Directorate in 1983, headed by a Director. In 1988, the Directorate was upgraded to Directorate General under a Director General with four Zonal Units located at Chennai, Delhi, Kolkata and Mumbai, headed by Additional Directors General.
The Directorate General was expanded in the year 2000 with the setting up of a number of Regional Units under the respective Zonal Units and was renamed as DGCEI. DGCEI was further strengthened in the year 2002 with the addition of two more Zonal units at Ahmedabad and Bangalore.
In 2004, DGCEI was entrusted with the work of detecting cases of evasion of Service Tax also. In the cadre-restructuring of the department in the year 2014, the DGCEI was further strengthened and it now comprises of 9 Zonal Units (with the inclusion of Bhopal, Hyderabad and Lucknow Zonal Unit), having 3 Regional Units under each Zonal Unit, i.e. 27 Regional Units.
Directorate General of Central Excise Intelligence- Functions
The brief charter of functions of DGCEI is as follows:-
1)Collection, collation and dissemination of intelligence relating to evasion of Central Excise Duties and Service Tax.
2)Investigation of cases booked on the basis of specific intelligence.
3)Supplementing and coordinating the efforts of field formations in investigations.
4)Studying the modus-operandi of evasion and issuance of alert notices.
5)Advice for proper deployment of Central Excise preventive staff in the Central Excise Commissionerates.
6)Study the price structure, marketing patterns and classification of commodities and advise Commissionerates for plugging loopholes.
7)To function as think tank for the Department.
8)To study the effects and implementation of tax concessions, exemptions and relaxations in controls and to make recommendations to the Government.
9)Coordinating and sharing information about tax evasion with other enforcement agencies.
10)Maintaining liaison with other Central & State agencies in all matters pertaining to tax evasion.