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GOVERNMENT OF INDIA
cfidusq1rrurudm Offiee of the Commiss loner
Of I}IE PRI'{CIPAL CHIEF COMMISsIONER
of Central Tax
OFTICE
idcqd*atu,daoraSr Haldia Cornmi-"sione rata
CENTRAL GOODS SERVICE TAX AND CENTRAL EXCISE, KOLI(ATA ZONE
[€q.ildrE{ l[.rd, gF{I .r.r,180,glilM,orJ O. Erdrrs{, E}EEI -700107
GsT Bhawan (2d Floor,, 180 Shantl Pally, R. B. Connector, l(ollat e - ?OO lot
Phone No. 033-2441-6797 168421 Far No. O33- 2441- 6 794
C.No. I(5)1-Admn/Elec(Gr.A)/Pr.CC0/CGST&CX/Kol/2oL9 I 3 o{g-3o{3 oare: ot1{oZl\

To L""/'
./
The Pr. Comm issioner/Comriissioner, Kolkata North / Kolkata South/ Howrah / Haldia/
Bolpur/ Siligu ri CGST & CX Commissionerate;

Sir/Madam,

Sub:- Preventive Flow ofSuspicious Items during Elections-reg.

Please find enclosed herewith the Standard operating Procedure (SoP) issued by
GBIC vide Instruction No. 22/2023-Customs dated 06.07.2023 on the above mentioned
subject.

ln this regard, as per clause (ii) of 2.6 of standard operating Procedure (soP), all the
executive Commissionerates are directed to constitute Flying Squads and Static Surveillance
Teams with 01 (one) Assistant commissioner, 01 (one) superintendent and 02 (two)
Inspectors for effective conduct of road and transit checks of vehicles and verification of
warehouses etc., as and when required, to curb illegal and prohibited activities as mentioned
in the SOP discussed above.

The 0fficers nominated in the Flying Squad and Static Surveiltance Teams may be
informed to the Chief Commissioner's office'

This issues with the approval ofthe chief commissioner, Kolkata GGST & cX Zone.

You faithfu llv

Encl: As above
[Amit II
loint Commissioner
( FNTt#gnrn
PREYENTING FLOW OF SUSPICIOUS ITEMS DURING
ELECTIONS: CBIC SOP
AUTHOR:EDITOR

https://taxguru. irVcustom-duty/preventing-flow-suspicious-items-during-elections-cbic-sop.html

Central Board of Indirect taxes & Customs (CBIC) has issued Instruction No. 22l2023-Customs
Date:
06.07.2023 outlining the standard operating procedure (SOP) for preventing election malpractices.
The l

instruction emphasizis the need for cooidination among various law enforcement agencies to prevent the flow of
provides an analysis of the
suspicious .ur|,, iUi.it goods, and other prohibited items during elections. This article
CB]C instruction and its significance in ensuring fair and transparent elections.

Analysis:. The CBIC instructjpn highlights the concems raised by the Election Commission of
India @CI) I

voters during
,"garding the use of smugglcd'good-s, illicit articles, and non-monetary inducements to influence I

r.ft *i}r the role of CBIC and other agencies in maintaining vigilance and preventing l
thI electi-on process. It
,t. ii".tirg ..a distribution of such goods. The instruction outlines specific responsibilities for different CBIC
field formations and stresses the impirtance of sharing information and coordinating effors to ensure
smooth
and fair elections.
activities' It
The instnrction also emphasizes the need for timely reporting and monitoring of election-related
communication
establishes control rooms and designates nodal officers at various levels to facilitate
effective
and coordination. The CBIC instruction also highlights the role of the Directorate General of Analytics and Risk
Management (DGARM) in conducting analyical studies and sharing relevant
information with field officers to
enhance their vigilance.

goods associated with election

Furthermore, the instruction provides guidelines for monitoring the movement of
increasing vigilance at intemational
campaigns, ensuring proper accountin! of election-related expenditures, and
borders and airports to prevent the flow of illicit items. It also emphasizes
the importance of data analysis and
identiffing ,en.iti.*r. seciors and individuals involved in unaccounted cash transactions.

conclusion: The GBIC instruction serves as a comprehensive guide for CBIC

field formations to prevent
timely reporting,
election malpractices and ensure fair elections. ny nighlighting the importance ofcoordination,
anJ uigilance, the instruction aims to address the concems raised by the Election
Commission of India'
transparency of the electoral
tmplenienting ttrese guidelines will contribute to maintaining the integity and
process.

F. No. CBIC-21/125/2021'IIW'CUSTOMS-CBEC
Govemment of India
Ministry of Finance
DePartmenl of Revenue
Central Board of Indirect taxes & Customs (CBIC)
lnvestigation- Customs
*****
 lOth Floor, Tower-2,leevan Bharti Building'
Parliament Street, New Delhi-l 1000 t.
Email: inv-customs@gov.in
Tel. 011-21400625

Instruction No. 2212023-Customs Date: 06. q7.2023

To
All Pr. Chief Commissioners/ Chief Commissioners of Customs /Customs (Prey.)/ Central GST,
The Pr. Director General, Directorate General of GST Intelligence, New Delhi,
The Pr. Director General, Directorate of Revenue Intelligence, New Delhi,
The Director General, DGARM, New Delhi.

Madarn/Sir,

Sub: Standard Operating Procedure for stepping up of Preventive Vigilance Mechanism by the
jurisdictionat CBIC Iield formations and to prevent flow of suspicious cash, illicit liquor' drug1/narcotics,
freebies and smuggled goods durlng elections-reg.

Election Commission of IndrE (ECD has highlighted that the election expendirure monitoring mechlnism, with
its two thrust areas of keeping track of the legal expenditure incurred by the candidates and the politfcal parties,
reqtires coordination among the various expenditure monitoring teams and the various law {nforcement
agencies. ECI has also expressed concem that smuggled goods/contrabands and other illicit articles rfay be used
to lure the voters during the election process, which would need to be checked by the law enforcem{nt agencies
including those of the Central Board of Indirect Taxes and Customs (CBIC). Another aspect that w{uld require
focused attention is the use of non-monetary inducements and cash to lule voters, which too woul( need to be
checked by keeping strict vigil on warehouses etc. to prevent the stocking ofsuch goods for distributibn.

2. Additionally, ECI has stressed on the importance of coordinated and focused attention including proper
sharing of information by the field formations of CBIC and all other agencies concemed for ensuring smooth
and fair elections. In this regar( the below mentioned SOP is to be followed by formations of CBIC to enswe
conduct of free and fair elections:

2.1 The Principal Chief Commissioners/ Chief Commissioners of Customs, Customs (Prey.) and Central Goods
and Services Tax (CGST) Zones and the Principal Additional Director Generals (Pr. ADGs/ Additional Director
Generals (ADGs) ofZonal Units of Directorate of Revenue Intelligence (DRI) and Directorate Ceneral of Goods
and Service Tax Intelligence (DGGSTI) should attend all the meetings called by the Chief Election
Commissioner or Membe(s) of the ECI or on their behalf. They should be well prepared with data/ information
regarding the state of preparedness and various election related work done by their officers in the Zoae.

2.2 The Principal Director General (Pr. DG), DRI, Pr. DG, DGGSTI, Principal Chief Commissifners/ Chief
Commissioners of Customs, Customs (Prey.) and CGST Zones concemed shall suitably brief & selnsitize their
olhcers about their responsibilities. They shall also forthwith and throughout the elections closely monitor the
steps taken by the respective officers to implement the directions of the ECI especially in use of n!In-monetary
inducements (sarees, shirts, caps, scarves, white goods, mask, kitchen items, etc.) and cash to lure voters,
apprehending smuggled/ illicit and other goods, identification ofwarehouses used to stock goods foi' distribution
to lure voters, cash movement etc. and also the dissemination of information to and from other pnforcement
agencieV departnent and action taken thereon.
ilF
. Pr. DG,DRI, Pr. DG, DGGSTI, Pr. Chief Commissioner/ Chief Commissioners of Customs, Customs
, '.1 and CGST Zones concerned shall be responsible for bringing any matter that is highly sensitive or grave
,re immediate notice of the Chairman, CBIC/ Member (CM), CBIC/ Commissioner (Investigation -Customs),
dlC with a copy marked to Commissioner (lnvestigation -GST), CBIC.

2.4 Whereas the administrative arrangement being put in place applies to the DRI, DGGSTI, Customs and CGST
field formations, it is clarified upfront that it is the Pr. ADG/ ADG, DRI in the respective Statey UT's, who shall
be the point man for all the formations of CBIC, i.e., DGGSTI, Customs, Customs (Prey.) and CGST formations
in that partiiular State. This officer shall, through the appointed Nodal OIficer in his/trer office, be responsible
for:

i. Collating the prescribed reports (and other reports such as report ofa seriouV grave nature) and sending
the same on a daily basis to ECI with a copy marked to Commissioner (Investigation-Customs), CBIC at
email id inv-customsgov.in and Commissioner (Investi gation-GST), CBIC at email id gstinv-cbicAgov.in
by 9:30 AM on the following day and;

ii. Coordinating the efforts with other agencies such as Income Tax, etc.

2.5 Pr. DG, DRI and Pr. DG, DGGSTI shall:

i. Establish a Central C,6htrol Room at Hqrs. and a Control Room in each State/ UT concemed. They shall
also designate a Nodal officer at Hqrs. and in each State/ UT concemed. The State-wise information of the
. Control Room(s) and Nodal offrcer(s) with full contact details would be shared with each other and Pr.
Chief Commissioners/ Chief Commissioners of Customs, Customs (Prey.) and CGST Zones concemed.
The consolidated detailV list would also be circulated directly by the Pr. DG, DRI and Pr. DG, DGGSTI to
other enforcement agencies and ECI with a copy marked to Commissioner (Investigation-Customs.),
CBIC and Commissioner (lnvestigation-GST), CBIC and;

ii. Direct their intelligence units togather information and develop intelligence to effectively prevent
unfair and unauthorized practices that could vitiate the elections.

2.6 Similarly, Pr. Chief Commissioners/ Chief Commissioners of Customs, Customs (Prey.) and CGST Zones
concemed shall:

i. Establish a Central Control Room and designate a Nodal officer. The details of the Control Room list of
these Nodal officers with full contact details would be shared with Pr. DG, DRV DGGSTI. Pr. DG, DRI
will further share it with ECI with a copy to Commissioner (Investigation-Customs), CBIC and
Commissioner (Investigation-GST), CBIC.

ii. Establish sufticient number of Flying Squads and Static Surveillance Teams for effective conduct of
road and transit checks of vehicles and verification of warehouses etc., as and when required, to curb
illegal and prohibited activities;

iii. In order to ensure against unauthorized diversion of liquor, cigarettes etc. special n atch/ stock-taking
should be kept/ carried out in the Custom Bonded Warehouses;

iv. Map the declared/ registered and other warehouses in the respective States/ UT's and ensure strict vigil
is kept on these to ensure that there is no poll related untoward activities taking place or material being
kept in these places;
 v. Where any such goods are found to be linked to the canvassing process or for use during
cost of such goods should be communicated to the Pr. DG, DRU DGGSTI along with Distri
Ofiicer and Rehrning Offrcer with a copy to the ECI Observers for their further necessary actiorr.

2.7 The Cental Conbol Room in the StateV UT' s and Nodal Officers concerned shall maintain a proper
of incidents and activities that have a bearing on the free and fair election process and immediate inform
same to the Pr. ADG/ ADG, DRI in the respective state/ uT. I
2.8 The Nodal Oflicers of DGCSTI, Customs, Customs (Prey.) and CGST formations should constantly liaison
with the Nodal Offrcer of DRI in the State, who shall, in tum, be in constant touch with the Nodal Officer of
other agencies and keep abreast of poll related activities taking place in their jurisdiction. The Nodal Officers
shall meet and brief the Expenditure Observers as and when called for. I

2.9 Wide publicity should be given to search and seizures that are related to malpractices that may be related
to
elections. All out efforts should be made to detect and seize illicit currency, liquoi, gold, FICN, NbpS
and other
contraband.

2.10 Detections made and resul ts achieved are to be reported daily by the Customs, Customs (pre yf)
and CGST
Zones and DGGSTI Zoaal lJrrits concemed, to the Nodal Oflicer of DRI Hqrs. in their
State in the prescribed
format attached as Annexure- A. As aforementioned at clause 2,4, Pr. ADG! ADG, DRI
concerned shall then
fumish a consolidated repfi for the State to the ECI with a copy marked to Commissioner (lfvestigation-
Customs), CBIC at email id lnv -customs(gov.in and Commissioner (Investigation-GST),
CB IC at email id
sstinv-cbicAsov.in.

3' The Directorate General of Analyics and Risk Management (DGARM) shall carry out a special
analytical
study of items (sarees, shirts, caps, masks, scarves, white goods, kitchen items, etc.)
that,"i*il d;;;l;;;
with the candidate or political party in the poll-bound assembly or constituency ."ri? uli,ll-;';
inducement for votes in the said States. The study should bring oui the surge pattems -a
and tle movement pattem and place of storage of such goods. Th... ,.poi.
,; il;i,h;i;;; Sd;
,hrll be quickly shared with field
officers who would keep a special watch on movement/storageisuppty ofsuch goods.

4' Data analysis should be done on identified sensitive sectors as well as groups/ organizationV
individuals
known to generate/deal in unaccounted cash for suitable action including .n"Ing
inro..iution with Income Tax
Departrnent, wherever warranted

5' DG, DGGSTI and Pr. Chief CommissionerV Chief Commissioners of CGST
Zones concemed shall:
i. Monitor movement of goods like saris, shirts, caps, masks, scarves, party
flags that might be associated
with the candidates or the po litical party in the poll-bound assembly or constituency
by conducti ng
extensive checking of e-way bills by GST teams at nakas during elections
to ensure a ioned goods
are not movlng without a proper GST invoice or e-way bill for distribution
in the poll area to
influence voters. Due procedure of search/i nspection under Section
67 of CGST Act 1 17 maybe
followed while conducting checking at any suspected premises.

ii'. Enslre Stock checking of manufacturen, wholesale distributors and retailers

to identi goods that
might b€ meant for etection canvassing and for distribution to voters.

a. Sudden surge in movement of goods like dhoti, saris, T_shirts, Umbrella, pagri,
e especially
from neighbouring states can be checked through e-way Uitt portat.
 b. Random checks of the stocks of potential warehouse and shops can be made by GST officers to
ensure that no unaccounted goods are removed under cash transactions. Due procedure of
searclr/inspection under Section 67 of CGST Acl,20l7 may be followed while conducting checking
at any suspected premises.

iii. Monitor fuels consumed during the election process by candidates and parties.

a. Sale monitoring of pehol pumps to vehicles used during elections for canvassing: Petrol/Diesel
'being an excisable commodity also comes under indirect taxation.

b. Distribution of coupon-based fuel for alluring prospective voters: It is potential source of alluring
voters through distributions free petroydiesel during elections or on a cash basis. So random audit of
fuel pumps/filling stations stocks can be done during elections. Due procedure of search/inspection
under Section 67 ofCGST Act,20l7 may be followed while conducting checking at any suspected
premises.

iv. Wherever such goods mentioned at paras 5(i), 5(ii) and S(iii) are found to be linked to the canvassing
process or for use during election, the cost of such goods should be communicated to Pr. DG, DRV
DGGSTI along with the District Election Officer and Retuming O{Iicer with a coPy to the ECI Observers
for their further necessary action.
:.
,.i
v. Account for expeir'diture on food, hotels, parties, tent house etc. during the election process by the
. candidates and parties.

a. Extensive Checking by GST teams of Restaurant/Eateries, Marriage HalUConference HalL/Farm

Houses/Gardens, Shamiana, Tent House, Chair and Table providers, Slaughter HouseMeat House
1n the poll bound area. Due procedure of search/inspection under Section 67 of CGST Act20l7 may
be followed while conducting checking at any suspected premises.

b. Wherever services availed are found to be linked to the canvassing process or for use during
election, the cost of such good should be cornmunicated to the District Election Offrcer and
Retuming Officer with copy to the ECI Observers for their necessary action'

6. The Dp1 should increase its vigil along the intemational border/ airports and its information gathering
mechanism to check the flow of foreign currency/ gold/ narcotics etc. that could potentially be used for
malpractices during the elections.

7. pr. Commissioner/ Commissioner of Customs in-charge of Customs Airports in the concemed States shall
fumish a daily report on the declaration of foreign currency in the format given at Annexure-B to the Nodal
OIIicer of DRL T'his report shall also be given by all other Pr. CommissionerV Commissioners of Customs-in-
passengers
charge of Customs Airports to the Nodal Officer of DRI, in the State concemed but only in respect of
whose place of stay is in one of the poll bound states.

g. Further, it is also expected that all officers/officials concemed would proactively check any misuse and
mischief. The measures mentioned above must be strictly complied with without fail' Any suggestions for
further tightening the monitoring to effectively check any misuse may be immediately communicated to
Commissioner (investigation-Cuitoms), CBIC and Commissioner (lnvestigation-GST) and action taken
regarding preparedness and any seizure effected may please be communicated on the same day.

9. Hindi version will follow.

 Y
End. As above

(Suraj Kumar G
Additional Commissioner (lnv
CBIC. New D
Copy to:- ,

i. Principal Secretary, Election Commission of India,

ii. Commissioner- Customs Policy Wing,

iii. Commissioner- GST Policy Wing,

iv. Commissioner (Investigation-GST),

v' webmaster with a request to put arso under Erection matter under Departmentar officers.

AN EXURE-A
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CURRENCY D ECLARATI ON DETAILS
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