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Please note that the content of this book primarily consists of articles available from Wikipedia or other free sources online. The Central Board of Excise and Customs is the national agency responsible for administering customs and excise in India. The Customs & Excise department was established in the year 1855 by the then British Governor General of India, to administer customs laws in India and collection of import duties / land revenue. It is one of the oldest government departments of India. After independence of India, the department was manned by ICS officers, eventually paving the way for a separate Indian Revenue Service.