The Central Board of Indirect Taxes and Customs (CBIC) has issued the officer order notifying the empanelment and promotion of ITS Amand Shah to the grade of Principal Chief Commissioner of Customs & Indirect Taxes in the Indian Revenue Service (Customs & Indirect Taxes).
“The President of India is pleased to empanel and promote Shri Amand Shah, IRS(C&IT:1991) [Empl ID: 659; DoB: 03.05.1965) to the grade of Principal Chief Commissioner of Customs & Indirect Taxes in the Indian Revenue Service (Customs &
Indirect Taxes) ni Level 17 of the Pay Matrix (HAG) w.e.f. the date of assumption of charge of the post and until further orders,” the officer order read.
His regular posting will be decided in due course with the approval of the Competent Authority. Till then, he shall assume the charge of the promotional post on in situ (as is where is) basis.
About IRS Amand Shah
Amand Shah has had an illustrious career in tax administration, spanning several decades. He held mid-senior management positions within the Central Board of Indirect Taxes and Customs (CBIC) from 1991 to 2018.
Throughout his tenure, he developed expertise in administering and implementing indirect tax laws, including the Goods and Services Tax (GST), Customs, and Central Excise. His responsibilities included working as an original adjudicating authority, assessing case records, evaluating evidence, and delivering well-reasoned speaking orders.
In 2012-2013, Shah served as an Authorized Representative for the Department in the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, where he handled and argued indirect tax cases on behalf of CBIC. His legal acumen and deep understanding of tax laws led him to the position of Commissioner (Appeals), Trichy, where he adjudicated appeals under Customs, Central Excise, and Service Tax laws from August 2013 to January 2015. His role provided him with valuable experience in quasi-judicial proceedings, case fact analysis, and adherence to principles of natural justice.
Amand Shah’s most significant contribution came as a Technical Member of the National Anti-Profiteering Authority (NAPA) for GST. He served from October 2018 to June 2021 and later assumed the role of Chairman cum Technical Member until November 2022. The NAPA, established by the Indian government as an apex-level quasi-judicial body, was tasked with determining profiteering and enforcing corrective measures under Section 171 of the GST Act. Shah played a crucial role in ensuring that tax reductions and additional input tax credits were reflected in reduced prices for consumers. His work contributed to the formulation of a robust framework for assessing profiteering, considering the GST regime and pre-GST indirect tax laws.
Major Achievements
During his tenure at NAPA, Amand Shah played an instrumental role in shaping the consumer-centric anti-profiteering jurisprudence in India. His contributions helped define the methodology for determining profiteering under GST laws. He ensured that legal procedures were meticulously followed while assessing case records, evidences, and legal reasoning. Shah authored over 400 detailed speaking orders, none of which were overturned, and the jurisprudence developed during his tenure was upheld by the Hon’ble High Court of Delhi in writ jurisdiction.
Over his three-decade-long career, Shah demonstrated outstanding leadership in diverse executive roles. As Commissioner (Appeals) and an Authorized Representative in CESTAT, he earned widespread recognition for his legal and administrative expertise. In addition to his work in indirect tax law, he also contributed to policy formulation, particularly in the Ministry of Agriculture, where he addressed quasi-judicial issues related to the registration of insecticides.
Published Work
Amand Shah has also made significant contributions to academic and policy literature, particularly in the field of plant quarantine and environmental policy. His published works include:
- The Plant Quarantine (Regulation of Imports into India) Order, 2003
- Plant Quarantine Structure and Policy in India (published by the Food and Agriculture Organization – FAO)
- Identification and Risks of Invasive Alien Species (FAO publication)
- Strategic Business & Financial Plan for 2007-2010 for Asia Pacific Plant Protection Convention (FAO)
- GHS Development in India for the Asia-Pacific Region Survey on Environment (United Nations Environment Programme – UNEP)
Amand Shah’s extensive career in taxation, adjudication, and policy formulation has left a lasting impact on India’s tax administration framework. His expertise in legal interpretation, policy implementation, and judicial decision-making continues to serve as a benchmark in the field of indirect taxation.
Office Order
Officer No. 49/2025
Date: 10 March, 2025
