Download Document

Circular No. 43/2019-Customs
F.No.394/39(14)/2018-Commr. (Inv.-Cus)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
(Investigation-Customs)
oh ok ok
Jeevan Bharti Building,
Connaught Circus, New Delhi- 110001
Dated the 23 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 05" 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.
Yours faithfully
wbockior
(Zubair Riaz)
Commissioner (Investigation-Customs)
Tel. No.: 011-21400625
Email id: inv.customs @ gov.in