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    Circular 36 2018 Customs

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    IAS Meena
    This document outlines amendments made to existing reward guidelines for informers and government servants. Key points: 1. The reward guidelines are expanded to include recovery of dues under CGST and IGST Acts, to ensure parity with other tax Acts. 2. Government servants from other departments/agencies like police and customs who assist in tax cases can also be considered for rewards, if their rank is equivalent to Additional Commissioner or lower. 3. The composition of the Apex Reward Committee is changed for rewards over Rs. 50 lakh to include two Principal Chief Commissioners/Chief Commissioners instead of jurisdictional Chief Commissioners. 4. Terminology in the existing guidelines is updated to reflect organizational changes like replacing CB

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    Circular 36 2018 Customs

    Uploaded by

    IAS Meena
    76 views2 pages
    This document outlines amendments made to existing reward guidelines for informers and government servants. Key points: 1. The reward guidelines are expanded to include recovery of dues under CGST and IGST Acts, to ensure parity with other tax Acts. 2. Government servants from other departments/agencies like police and customs who assist in tax cases can also be considered for rewards, if their rank is equivalent to Additional Commissioner or lower. 3. The composition of the Apex Reward Committee is changed for rewards over Rs. 50 lakh to include two Principal Chief Commissioners/Chief Commissioners instead of jurisdictional Chief Commissioners. 4. Terminology in the existing guidelines is updated to reflect organizational changes like replacing CB

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    Circular 36 2018 Customs

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    This document outlines amendments made to existing reward guidelines for informers and government servants. Key points: 1. The reward guidelines are expanded to include recovery of dues under CGST and IGST Acts, to ensure parity with other tax Acts. 2. Government servants from other departments/agencies like police and customs who assist in tax cases can also be considered for rewards, if their rank is equivalent to Additional Commissioner or lower. 3. The composition of the Apex Reward Committee is changed for rewards over Rs. 50 lakh to include two Principal Chief Commissioners/Chief Commissioners instead of jurisdictional Chief Commissioners. 4. Terminology in the existing guidelines is updated to reflect organizational changes like replacing CB

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    76 views2 pages

    Circular 36 2018 Customs

    Uploaded by

    IAS Meena
    This document outlines amendments made to existing reward guidelines for informers and government servants. Key points: 1. The reward guidelines are expanded to include recovery of dues under CGST and IGST Acts, to ensure parity with other tax Acts. 2. Government servants from other departments/agencies like police and customs who assist in tax cases can also be considered for rewards, if their rank is equivalent to Additional Commissioner or lower. 3. The composition of the Apex Reward Committee is changed for rewards over Rs. 50 lakh to include two Principal Chief Commissioners/Chief Commissioners instead of jurisdictional Chief Commissioners. 4. Terminology in the existing guidelines is updated to reflect organizational changes like replacing CB

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    Circular No.

    36/2018 — Customs
    F.No. 13011/01/2013-Cus(AS)
    Government of India
    Ministry of Finance
    Department of Revenue
    Central Board of Indirect Taxes & Customs
    (Anti-Smuggling Unit)
    RK

    New Delhi, dated 5" October, 2018


    To
    All Principal Directors General/Directors General under CBIC,
    All Principal Chief Commissioners/Chief Commissioners of Customs / Customs (Preventive),
    All Principal Chief Commissioners/Chief Commissioners of Customs & CGST,
    All Principal Commissioners/Commissioners of Customs / Customs (Preventive),
    All Principal Commissioners/Commissioners of Customs & CGST,
    Webmaster, CBIC

    Madam / Sir,

    Subject: Grant of reward to informers and Government servants — amendments in


    existing reward guidelines issued vide Circular No. 20/2015 dated 31.07.2015
    and as amended vide Circular No. 29/2016 dated 23.06.2016 - reg.

    Kind reference is invited to Reward Guidelines issued vide Circular No. 20/2015 dated
    31.07.2015 as amended by Circular No. 29/2016 dated 23.06.2016.

    2. Consequent to the introduction of GST, a need was felt to include recovery in cases under
    CGST and IGST Acts under the Reward Guidelines to ensure their parity with cases booked under
    the Customs Act, NDPS Act, Service Tax and Central Excise Acts. References were also received
    in the Board to treat officers of other Government agencies, who play a role in the detection of
    cases, at par with CBIC officers, irrespective of the fact whether seizure has been effected by these
    agencies or by officials of CBIC. Further, it was also brought to the notice of the Board that for
    considering reward proposals of Rs. 50 lakh or more for informers, the composition of the Apex
    Reward Committee needed to be changed to include any two Principal Chief Commissioners / Chief
    Commissioners in place of the jurisdictional Chief Commissioners as the latter were mostly
    stationed out of Delhi and scheduling their meetings with DGRI and DG, GSTI often proved
    difficult.

    3. Accordingly, the following amendments are made in the existing reward guidelines:

    i. After Para 2.5, the following Para 2.6 shall be inserted:

    2.6: The provisions of “The Guidelines for grant of Reward to informers and
    Government Servants, 2015” shall also apply to recovery of dues under CGST &
    IGST under the provisions of the following Acts:
    (1) The Central Goods and Services Tax Act, 2017;
    (2) The Central Goods and Services Tax (Extension to Jammu and Kashmir) Act,
    2017;
    (3) The Integrated Goods and Services Tax Act, 2017;
    (4) The Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Act,
    2017.
    Only the recovery of dues under CGST & IGST will be considered
    for the purpose of
    calculating the reward amount.
    li. Para 4.4 of the existing guidelines shall be substituted as follows:

    Government Servants working in other Departments/Agencies such as Police, BSF,


    Coast Guard, CISF, State GST etc. who play a role in Customs, GST. Central
    Excise, Service Tax and NDPS cases booked / investigated by the formations and
    agencies under CBIC may also be considered for sanction of reward. However, only
    such officers of these Departments/Agencies who hold rank equivalent to the
    Additional Commissioner of Customs & Central Excise or lower rank, will be
    considered eligible for sanction of rewards in terms of Para 4.2 & 4.3 above.

    iii, In Annexure B, for sanction of reward of above Rs. 50 lakh to informers, the “Apex
    Reward Committee’ shall comprise of:

    a) Principal DGRI/DGRI and any two Principal Chief Commissioners / Chief


    Commissioners for cases related to Customs Act and NDPS Act; and
    b) Principal DGGSTI/DGGSTI and any two Principal Chief Commissioners / Chief
    Commissioners for cases related to GST, Central Excise and Service Tax

    iv. In the existing reward guidelines, the following words/expressions shall be substituted:

    a) Central Board of Excise & Customs or CBEC shall be substituted with Central
    Board of Indirect Taxes & Customs or CBIC;
    b) Directorate General of Central Excise Intelligence or DGCEI shall be substituted
    with Directorate General of GST Intelligence or DGGSTI;
    c) Director General of DGCEI shall be substituted with Principal Director General /
    Director General of DGGSTI

    3s The amended reward guidelines will also be applicable to cases which have not been
    processed till date. Further, in cases where only advance reward has been recommended by the
    Committee on or before the date of issue of these amendments in the reward guidelines, whether the
    advance reward has already been disbursed or pending disbursement, the amended guidelines would
    be applicable while processing for final reward.

    4. Difficulties faced, if any, in the implementation of the amended reward guidelines may be
    brought to the notice of the Board.

    Yours faithfully,

    Wes woh
    (Rohit Anand)
    Under Secretary to the Government of India

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