Directorate General of Anti-Evasion

Directorate General of Central Excise Intelligence
Logo of the Directorate General of Central Excise Intelligence.
Agency overview
Legal personality	Governmental: Government agency
Jurisdictional structure
Federal agency	India
Governing body	Government of India
General nature	Federal law enforcement Civilian agency
Operational structure
Headquarters	New Delhi, India
Agency executive	A.C. Buck, Director General
Parent agency	Central Excise

The Directorate General of Anti-Evasion is a law enforcement agency now renamed as Directorate General of Central Excise Intelligence, under the Ministry of Finance responsible for fighting tax evasion in India.

The Role of Directorate General of Central Excise Intelligence

The growth of the Central Excise revenue and extension of its coverage to nearly all manufactured products brought home the need for a specialised intelligence agency to target prevention of Central Excise duty and Service Tax evasion.

The Directorate of Central Excise Intelligence was created for this purpose with the following functions: a) Collection, collation and dissemination of intelligence relating to evasion of central excise duties and Service Tax on an all India basis

b) Studying the modus operandi of evasion peculiar to excisable commodities and to alert the Collectorates of their possible use

c) 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

d) 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

e) 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

f) 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

g) 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

h) Assisting in an advisory capacity in proper deployment of the Central Excise Preventive Staff in the Central Excise Collectorates for effective anti-evasion measures

i) 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

j) Maintaining liaison with other Central and State agencies in all matters pertaining to tax evasion"