Directorate General of Anti-Evasion

• Collection, collation and dissemination of intelligence relating to evasion of central excise duties on an all India basis;
• Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their possible use;
• Studying the price structures, marketing patterns and classification of commodities in respect of which possibilities of evasion are likely with a view to advising the Collectorates for plugging loopholes;
• Supplementing and co-ordinating the efforts of the field formations in investigation in cases of evasion of duty of Rs.10,000/- and above, wherever necessary;
• Co-ordinating action with Enforcement agencies like Income-tax, Sales-tax etc. In respect of cases in which central excise evasion has come to notice;
• Investigation of offences involving evasion of central excise duties having ramification in more than one Collectorate, including investigation of complicated cases selected by the Directorate or entrusted by the Ministry to it;
• Having at all times, a complete, detailed and up-to-date study of the taxation laws and implementation machinery and to have proper appreciation and assessment of possibilities for evasion;
• Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central Excise Collectorates for effective anti-evasion measures;
• Examining and studying the effect and implementation of various tax concessions, exemptions and relaxations in controls; and to make recommendations to the Government from time to time to see whether they are sources of evasion;
• Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion"

Sources and Methods

FAS | Intelligence | World Agencies | India | Finance |||||
Index | Search |