Functions
For Custom, Central Excise, DRI, Narcotics, Govt. Opium and Alkaloid Factories
CRCL is mainly engaged in following functions.
Ø Assist to the Central Board of Excise& Customs, Department of Revenue, Ministry of Finance, Government of Indiain all technical matters pertaining to tariff of Custom & Central Excise.
Ø Assist to Ministry of Finance in thematters pertaining to quality of collected Opium from farmers, in ascertainingthe quality of export opium, in production of export opium, isolation andpurification of narcotic and other useful drugs from opium.
Ø Assists to Field formation of Customs& Central Excise in analysis of their samples of various trade commodities for the purpose of classification under Central Excise Tariff, Customs Tariff, Import & Export Trade Control policies etc., samples of seized Narcotic Drugs and Psychotropic Substances.
Ø Assist to Central Board of Excise& Customs in classification of industrial goods containing ethyl alcohol and narcotic drugs for their classification under Medicinal & Toilet Preparation Act.
Ø Assist to Scientific Sub-Committee of World Customs Organisation in scientific matters pertaining to Harmonised System of Classification.
Today's economic system, where many restrictions and prohibitions have been vitiated considerably, enables almost every product to be imported and exported on a global scale. The customs tariff, one of the most important elements of the external economy, is a list that provides a definite specification of taxes to be applied to each and every product that is subject to international trading. The essential objective of the customs tariff is to track, identify and distinguish tens of thousands of different products in order to properly carry out the customs rules in their defined, correct and precise way. Customs duties and operations in relation to imported goods are determined and calculated in accordance with the classifications in the mentioned customs tariff.
Since classifying imported goods, which consist of many different fundamental components, is sometimes difficult; the classification can itself become misleading and cause several tax obligations for tax payers. The accuracy of the classification is deemed a significant factor in terms of tax liabilities due to the fact that any misclassification can impose tax obligations on the importers which then will cause importers to incur substantial damages.
To ensure that the holders are not confronted with such problems and the imported goods are classified properly and correctly, services rendered by the Revenue Laboratories become crucial.
The primary duty of the Customs Laboratories is to determine the identity and the class of the imported goods within the scope of the Indian Customs Tariff and to specify the customs tariff positions of the imported goods. The purpose of the laboratory analysis is to determine the content of the imported goods and to confirm the compliance of the content and the composition with the local regulations.
Besides this, as per the National Policy on Narcotic Drugs and Psychotropic Substances each of the seized samples has to be tested quickly, precisely and accurately as the test report forms the basis for trial of the accused. On the other hand, if the seized substance is not a drug, a quick and accurate report helps exonerate those who are arrested but against whom there is no evidence.
In addition to testing samples that it receives, CRCL identified as being the nodal Drug Testing Laboratory is also responsible for the following:
- Developing/ documenting/ prescribing standard testing protocols for each narcotic drug, psychotropic substance and precursor and any other related tests.
- Developing/ documenting/ prescribing standard methods for testing samples of blood, urine, etc. to confirm consumption of narcotic drugs or psychotropic substances by any person.
- Developing advanced forensic testing methods such as impurity profiling.
- Developing standardized forms of reporting which can withstand legal scrutiny.
- Publishing and disseminating manuals on the above to all the forensic science labs in the country.
- Identifying the basic minimum equipment required to conduct tests to determine the nature and purity of any narcotic drug, psychotropic substance or precursor.
- Identify the gaps between the equipment that is required and that which is available in each of the labs.
- Make recommendations on the equipment required to strengthen each laboratory.
- Conduct training programs for the personnel working in various forensic laboratories in the country.
CRCL has been given statutory status under Section 510 of the Code of Criminal Procedure,
1898 (Act V of 1898), as amended by section 293 Cr.Pc. of 1973.
Page Last Updated On: 26 Sep 2017