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

F. No. S/22-Gen-04/2017-18/AM(I) Date: 24.12.2019 STANDING ORDER NO. 26/2019

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 of all the officers and staff of JNCH is invited to CBIC Circular No. 43/2019 dated 23rd December, 2019 and Standing Order No. 21/2019 dated 13.11.2019 of JNCH on the above mentioned subject. 2. In this regard 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.
3. As per the aforementioned Circular, CBIC had specified that the DIN monitoring system would be used for incorporating a DIN on search authorizations, 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. In this regard it is instructed that communications such as SCN, PH memo and O-I-O will also require quoting of DIN. Instructions contained in this Standing Order would come into effect from 24.12.2019.
4. 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 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 OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-I) MUMBAI ZONE-II, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, TALUKA: URAN, DISTRICT RAIGAD, MAHARASHTRA-400707.

the recipient of such communication a digital facility to ascertain the genuineness of the communication.
5.
The Board has once again directed 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. For creation of DIN the procedure including flow chart has already been explained in Standing Order No. 21/2019 dated 13.11.2019 which may be referred by all concerned. It is further directed that all sections of JNCH shall forward the details (name, designation, name of section, e-mail ID of gov.in and mobile number) of officers of all ranks to Appraising Main (Imp) for generation of DIN.
6. Strict compliance of the above mentioned instructions shall be ensured by the departmental heads. In case of any difficulty, the specific issue may be brought to the notice of ADC/JC, Appraising Main (IMPORT), NS-I or DC/AC in charge of Appraising Main (Import), NS-I.

     Sd/-  
 (SUNIL KUMAR MALL) 
   Commissioner of Customs (NS-I). 

Copy to:

1. The Pr. Chief Commissioner of Customs, Mumbai Zone-II, JNCH.
2. The Commissioner of Customs, NS-G/ NS-I/ NS-II / NS-IV / NS-V, JNCH.
3. All Additional / Joint Commissioner of Customs, JNCH.
4. All Deputy / Assistant Commissioner of Customs, JNCH.
5. All Sections / Groups of NS-G, NS-I, NS-II / NS-III/ NS-IV / NS-V, JNCH.
6. AC/DC, EDI for uploading on JNCH website immediately.