Letters and Communication without DIN Deemed to be Never Issued

·      DIN-8 Number-2 Letters–5 Numbers-1 Letter-4 Numbers

[Delhi Customs Public Notice No. 02 dated 5th March 2020]

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, international travellers and other concerned persons.

Attention of all the tax payers, international travellers, legal representatives and other concerned persons is invited to the CircularNo. 37/2019 dated 05.11.2019 issued by the Commissioner (Investigation-Customs),CBIC regarding 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.

2. Vide the aforementioned circular, CBIC had specified that the DIN monitoring system would be used for incorporating a DIN on search authorisation, 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 online at cbic.gov.in. In continuation of the same the board vide its circular number 43/2019 dated 23.12.2019 has now directed that electronic generation and quoting of Document Identification Number(DIN) shall be done in respect of all communications (including emails) sent to taxpayers and other concerned persons by any office of the Central Board of Indirect Taxes and Customs(CBJC) across the country.

3. Accordingly, the online digital platform/facility already available on the Directorate of Data Management's (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 emails) sent to taxpayers and other concerned persons. On the one hand electronic generation of DINs would create a digital directory for maintaining proper audit trail of communications sent to taxpayers 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. Any specified communication which does not bear the electronically generated DIN and is not covered by the exceptions mentioned in paragraph 4 of circular number 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 regularised as per procedure stated in para 5 of the said circular.

DIN-20200374NC00002R7243

5. Difficulties faced, if any, may be brought to the notice of the Additional Commissioner of Customs, T-3, IGI Airport, New Delhi.

6. This issues with the approval of the Commissioner of Customs, Airport and General, New Customs House, New Delhi.

[Public Notice No. 01/2020 dated 05.03.2020]

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 person.

Attention of all the Tax Payers, Customs Brokers and Members of the Trade is invited to the Circular No.37/2019 dated 05.11.2019 issued by the Commissioner (Investigation:-Customs), CBIC, regarding 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.

2. In tune with the Government's objectives of transparency and accountability in Indirect Tax administration through widespread use of information technology, CBIC has specified that the DIN monitoring systems would be used for incorporating a DIN on search authorizations, summons, arrest memos, inspection notice, Show Cause Notices, Order-in-Original (OIO), letters of personal, hearing, letter issued in the course of any enquiry etc. Further, a facility was provided to enable the recipient of these documents/ communications to easily verify their genuineness by confirming the DIN online at cbic.gov.in. In continuation of the same, the Board, vide its Circular No. 43/2019 dated 23.12.2019, has now directed that electronic generation of quoting of Documents 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.

3. Accordingly, the online digital platform/facility already available on the Directorate of Data Management's (DDM's) online portal 'cbicddm.gov.in' for electronics 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. All Exporters, Customs Brokers and Trade Associations are requested to give wide publicity to the contents of this Public Notice among their members in particular and Trade in general.

DIN-20200374NC00003PA19F