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Government of India
Ministry of Finance
Department of Revenue
Central
Board of Indirect Taxes and Customs
(Investigation-Customs)
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Circular No. 43/2019-Customs
Jeevan Bharti Building,
Connaught Circus, New Delhi- 110001
Dated the 23rd
December, 2019
To,
All Principal Chief Commissioner/Chief Commissioner of Customs/ Customs
(Preventive),
All Principal Chief Commissioner/Chief Commissioner of Customs
& Central Tax,
All Principal Director General(s)/ Director General(s),
All
Principal Commissioner/Commissioners of Custom/Customs (Preventive)
All
Principal Commissioner/Commissioner of Customs & Central Tax.
Sir/Madam,
Subject: Generation and quoting of Document Identification Number (DIN) on any
communication issued by the officers of the Central Board of Indirect Taxes and
Customs (CBIC) to tax payers and other concerned persons – reg.
Attention is
invited to Board’s
Circular No. 37/2019 dated 05th November, 2019 that was
issued to implement the decision for Generation and Quoting of Document
Identification Number (DIN) on specified documents. This was done with a view to
leverage technology for greater accountability and transparency in
communications with the trade/ taxpayers/ other concerned persons.
2. Vide
the aforementioned Circular, CBIC had specified that the DIN monitoring system
would be used for incorporating a DIN on search authorisations, summons, arrest
memos, inspection notices etc. to begin with. Further, a facility was provided
to enable the recipient of these documents/communications to easily verify their
genuineness by confirming the DIN on-line at cbic.gov.in. In continuation of the
same, the Board has now directed that electronic generation and quoting of
Document Identification Number (DIN) shall be done in respect of all
communications (including e-mails) sent to tax payers and other concerned
persons by any office of the Central Board of Indirect Taxes and Customs (CBIC)
across the country. Instructions contained in this Para would come into effect
from 24.12.2019.
3. Accordingly, the online digital platform/facility already
available on the DDM’s online portal ‘cbicddm.gov.in’ for electronic generation
of DIN has been suitably enhanced to enable electronic generation of DIN in
respect of all forms of communication (including e-mails) sent to tax payers and
other concerned persons. On the one hand electronic generation of DIN’s would
create a digital directory for maintaining a proper audit trail of
communications sent to tax payers and other concerned persons and on the other
hand, it would provide the recipient of such communication a digital facility to
ascertain the genuineness of the communication.
4. The Board once again
directs that any specified communication which does not bear the electronically
generated DIN and is not covered by the exceptions mentioned in paragraph 4 of
Circular No. 37/2019 dated 05.11.2019, shall be treated as invalid and shall be
deemed to have never been issued provided the omission is not regularized as per
the procedure stated in para 5 of the said circular.
5. The Chief
Commissioner(s)/ Director General(s) are requested to circulate these
instructions to all the formations under their charge for strict compliance.
Difficulties, faced if any, in implementation of these instructions may be
immediately brought to the notice of the Board.
6. Hindi version to follow.
F.No.394/39(14)/2018-Commr. (Inv.-Cus)
Yours faithfully
(Zubair Riaz)
Commissioner (Investigation-Customs)
Tel. No.: 011-21400625
Email id:
[email protected]
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