CBEC Notifies ‘Principal Chief Commissioner’ and Principal Commissioner in Rules and Notifications

THE Finance Act 2014 has recognised the posts of Principal Chief Commissioner and Principal Commissioner in the Customs Act, Central Excise Act and the Finance Act, 1994 (Service Tax).

Now the Government has notified these officers for the purpose of the rules made or deemed to have been or in any other notifications, instructions, decisions, or orders, issued or made under the Acts or rules for Customs, Central Excise and Service Tax.

In exercise of the powers conferred by sections 5A, 37, 37A and 37B of the  Central Excise Act, 1944, (1 of 1944) and of all other powers enabling it in this behalf, the Central Government hereby directs that the references to the authorities specified in column (2) of the Table below, in the rules made or deemed to have been made under the said sections or in any other notifications, instructions, decisions, or orders, issued or made under the said sections or rules or under any other section of the said Act, shall, unless the context otherwise requires, be construed as references to the authorities specified in column (3) of the said Table, namely:-

Table

Sl. No.	Existing reference	Substituted reference
(1)	(2)	(3)
1.	Chief Commissioner	Principal Chief Commissioner or Chief Commissioner, as the case may be
2.	Commissioner	Principal Commissioner or Commissioner, as the case may be

The Customs and Service Tax notifications are worded similarly.

Under the new disposition, a zone is headed by either a Chief Commissioner or a Principal Chief Commissioner and a Commissionerate is headed by a Commissioner or a Principal Commissioner. This is the hierarchy in CBEC:

1. Chairman, Board

2. Members, Board

3. Principal Chief Commissioner

4. Chief Commissioner

5. Principal Commissioner

6. Commissioner

7. Additional Commissioner

8. Joint Commissioner

9. Deputy Commissioner

10. Assistant Commissioner