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Preventive Commissionerate

  • Helpline No. : 022-22757670
  • Email: commrprev-cusmum[at]nic[dot]in
HomeOffice of the Chief Commissioner Mumbai Customs Zone IIIPreventive CommissioneratePreventive Commissionerate Citizen Charter
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Citizens Charter

CBIC has documented its Citizens Charter encompassing the requirement given in clause No. 7.1 of IS 15700:2018

Vision

Partnering in India’s socio-economic growth by formulating and implementing progressive indirect tax policies adopting stakeholder-centric approach and protecting the frontiers.

Mission

A robust indirect tax and border control administration, with a view towards delivery of services, which is

  • Simple and predictable
  • Fair and just
  • Transparent
  • Technology-driven

And Which

  • Encourages trust-based voluntary compliance
  • Protects honest taxpayer's rights
  • Facilitates trade with risk-based enforcement
  • Enables legitimate movement of people, goods, and services
  • Supplement the efforts to ensure national security
  • Continually invests in capacity building to achieve professional and ethical excellence
  • Promotes Ease of Doing Business

Our Motto

Desh Sevarth Kar Sanchay” Tax collection in Service of the Nation

Core Values

  • Integrity and judiciousness
  • Impartiality and Fairness
  • Courtesy and Understanding
  • Objectivity and Transparency
  • Uprightness and Conscientiousness
  • Promptness and Efficiency

Our Expectation

We expect citizens to:

  • Uphold and respect the laws of the land
  • Voluntarily discharge all tax liabilities
  • Fulfil their duties and legal obligations in time
  • Be honest in furnishing information
  • Be co-operative and forthright in inquiries and verifications
  • Avoid unnecessary litigation

Our Standards

We aspire to provide the following key services within specified timelines

S.No Key Services Timelines
1 i. Acknowledgement of all written communications including declarations, intimations, applications and returns 3 days
ii. Acknowledgement of communications received through electronic media Immediate
2 Convey decision on matters relating to declarations or assessments 15 days
3. i. Disposal of refund claim of Customs Duty 90 days from receipt of Complete application
ii. Disposal of refund claims of GST 60 days from receipt of complete application
4. i. Sanction of Drawback
(a) In Case of electronic processing of drawback claims 3 days from Export
(b) In Case of manual processing of drawback claims 15 days of filling of manual return
ii. Fixation of Brand rate of Duty Drawback 30 days from date of complete application
5. Cargo Release Time
(a) In case of exports, for
i. Sea Cargo
ii. Air Cargo
iii. ICD
iv. LCS		 i. 24 hours
ii. 12 hours
iii. 24 hours
iv. 24 hours
(a) In case of Imports, for
i. Sea Cargo
ii. Air Cargo
iii. ICD
iv. LCS		 i. 48 hours
ii. 24 hours
iii. 48 hours
iv. 48 hours
6. GST Registration i. 7 days(where Aadhar number is authenticated)

ii. 30 days(where Aadhar Authentication has not been opted, or Aadhar Authentication fails, or where the applicant is identified for physical verification of the premises.)
7. Amendment in registration, if found eligible 15 days
8. Cancellation of GST registration 30 days from the date of application
9. Advance intimation before undertaking audit Minimum 15 days
10. Conclusion of Audit, if being conducted at the premises of the auditee
a. GST Audit   b. Customs Audit		 a. 90 days from the commencement of audit b. 30 days from the commencement of audit
11. Intimation of findings of audit
a. GST Audit   b. Customs Audit		 a. 30 days after conclusion of audit b. 7 days after finalization of audit report
12. Release of seized documents and things, if not required by the Department 30 days after issue of Show Cause Notice
13. Complete examination and clearance of export consignment at factory/warehouse premises 24 hours from receipt of application by proper officer
14. Permission for self-sealing for export consignment 10 days from receipt of application by proper officer
15. Issue of Orders-in-Original/Orders-in-Appeal GST
O-I-O: 30 days from the date of conclusion of personal hearing where all the requisite information is available
O-I-A: 1 year from the date on which appeal is filed.
CUSTOMS
O-I-O/O-I-A: 30 days from the date of conclusion of personal hearing where all the requisite information is available
16. Finalization of provisional assessment GST
6 months from the date of passing of the provisional order
CUSTOMS
30 days from the date of conclusion of inquiry or submission of requisite documents
17. Return of Bond and BG in Export Promotion Schemes
(a) When not selected by customs for verification 10 days from receipt of complete application including EODC
(b) Other cases not under investigation 30 days from receipt of complete application including EODC
18. CPGRAMS 21 days
19. Suggestions for Ease of Doing Business(EoDB)- This key facility has been provisioned for receiving suggestion from Trade/Trade Associations/Taxpayers and ensuring due consideration of the same by CBIC -

Our Commitment

We shall strive to:

  • To encourage voluntary compliance
  • To educate citizens about indirect tax laws
  • To continuously enhance service delivery standards
  • To promote a consultative and collaborative environment
  • To provide information and other assistance at the GST Seva Kendras/Facilitation Counters as also on the website www.cbic.gov.in
  • To effectively combat corruption as part of the comprehensive national mission for promotion of integrity

Grievance Redressal

  • We will acknowledge grievances within 48 hours of receipt and attempt to provide final reply within 21 days of their receipt.
  • In case the grievance is not responded to within the prescribed time norms or the remedy offered is not satisfactory, an appeal can be filed with the next higher authority. The appeal will be decided within 15 days of the receipt.
  • Common grievances can be taken up in Open House meetings of Public Grievance Committee, Customs Clearance Facilitation Committee, Permanent Trade Facilitation Committee, and Regional Advisory Committee.
  • The grievance redressal mechanism including contact details of public grievance officers are available on the website www.cbic.gov.in

Note:

  • Information required to be published under Section 4.1.b of RTI Act, 2005 are available on the website www.cbic.gov.in
  • Time norms for other services, as may be prescribed, shall also be observed.

This Charter is a declaration of our mission, values and Standards, and our commitment to achieve excellence in the formulation and implementation of Customs and Central Excise policies and procedures for the benefit of the trade and industry, which are our partners in progress.

Our Expectation

We expect you to be prompt and reasonable in fulfilling your duty and legal obligations and are true and honest in furnishing information to us.

Our Standards

  • Acknowledge declaration, intimations, applications, returns and all communications on the spot and in any case within 7 days of their receipt.
  • Respond to all communication within 15 working days of its receipt.
  • Settle any disputes relating to declarations or assessments within 10 working days of receipt of your written or oral explanation.
  • Refund amounts due to you within 30 working days of receiving a valid claim.
  • Pay any duty drawback due to you within 48 hours of the export of the goods in case of electronic declarations and 15 days in case of paper declarations.
  • Release, where your declaration relating to any consignment is complete and correct.
  • In case of exports, within 8 hours of filing an electronic declaration or within 24 hours of filing a paper declaration.
  • In case of imports, within 24 hours of filing an electronic declaration or within 72 hours of filing a paper declaration.
  • Complete excise registration formalities within 48 hours of receiving your application.
  • Return to you the input duty documents on which MODVAT credit has been availed of within 7 days of your submission.
  • Complete examination and clearance of your export consignment at your factory premises, whenever you seek such a facility, within 8 hours of receiving intimation.
  • Give you 15 days advance intimation before we undertake audit of your records.

In case of likely or inevitable delay in decision-making or when an issue is disputed, we shall promptly communicate the reasons on our own initiative.

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