The Central Board of Indirect Taxes and Customs (CBIC), under the Department of Revenue, Ministry of Finance, has issued Office Order No. 27/2026, announcing the promotion of nine officers of the Indian Revenue Service (Customs & Indirect Taxes) to the grade of Joint Commissioner of Customs & Indirect Taxes (Level-12).

The order, issued from Kartavya Bhawan, New Delhi, states that the promotions have been approved by the President of India against the vacancy year 2026 and will take effect from the date the officers assume charge of their respective posts.

List of Officers Promoted

The following officers have been elevated to the rank of Joint Commissioner:

1. K M Guru Rajesh (EMP Code: 8446) – Date of Birth: 11.06.1987
2. Gowrisankar D (EMP Code: 8447) – Date of Birth: 22.03.1990
3. Amit Samdariya (EMP Code: 8448) – Date of Birth: 07.06.1989
4. Vivek Kumar (EMP Code: 8449) – Date of Birth: 22.08.1986
5. Padmaraje (EMP Code: 8450) – Date of Birth: 03.05.1987
6. Ratan B (EMP Code: 8452) – Date of Birth: 12.01.1988
7. Ishendra Kashyap (EMP Code: 8453) – Date of Birth: 20.02.1993
8. Ninika Dhawan (EMP Code: 8455) – Date of Birth: 06.11.1986
9. Pratishthi Goyal (EMP Code: 8456) – Date of Birth: 08.01.1992

Promotion on ‘As Is Where Is’ Basis

According to the order, the promotions are being granted on an “as is where is” basis until further regular postings are made with the approval of the competent authority. The officers will assume charge in the offices where they are currently posted, unless otherwise directed.

Subject to Court Cases and Service Conditions

The Board clarified that the promotions are subject to the outcome of any related court cases, if applicable. Additionally, officers currently on deputation will have their promotions take effect from the date they return to their cadre and assume charge of the promotional post.

In cases where officers opt to continue on ex-cadre posts, borrowing authorities are required to forward appropriate proposals to the Board by March 6, 2026, for consideration of proforma promotion in accordance with existing instructions.

Vigilance Clearance and Compliance Requirements

CBIC has directed all Principal Chief Commissioners, Principal Director Generals, Chief Commissioners, and other senior supervisory authorities to ensure that no officer under suspension or facing disciplinary or prosecution proceedings is allowed to assume charge of the promotional post. Such cases must be reported to the Board immediately.

Further, if any officer is undergoing a penalty, assumption of charge will only be permitted after the expiry of the penalty period, and this fact must also be communicated to the Board.

A compliance report regarding the joining of the promoted officers is required to be sent to the Board (with a copy endorsed to ADG, HRM-II, DGHRD) by March 6, 2026.

Notification Details

Office Order No. 27/2026

Date: 25 February, 2026

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