New Delhi (25.02.2026): The Central Board of Indirect Taxes and Customs (CBIC) is grappling with what insiders describe as an "unprecedented leadership vacuum." This is in stark contrast to the Central Board of Direct Taxes (CBDT), where vacancy management and promotional postings have remained relatively streamlined.

A series of unusual appointments, a growing backlog of unassigned senior officers, and the long-pending postings, on promotion, have triggered widespread resentment within the cadre, even leading to high-level voluntary retirements (VRS).

Leadership Supersessions and ‘Apex’ Level Vacancies:

The administrative unease within the Central Board of Indirect Taxes and Customs (CBIC) is rumoured to have escalated into a formal legal standoff. Sources indicate that a senior official is said to have filed a petition  challenging his supersession. While the rumour of the petition gains traction, top sources at CAT say that the legal challenge may face a stiff hurdle. It is worth underlining that a "Selection Post," provides the government with broader discretionary powers than a standard seniority-linked promotion. Under this interpretation, the government is not strictly bound by the "seniority-cum-fitness" rule. 

Further, despite interviewing 15 Principal Chief Commissioners for three vacant Member posts in December 2025, only two positions were filled up, leaving the board understrength.

The ‘Waiting List’ Crisis: PCC, CC & AC Rank Officers in Limbo

The most glaring symptom of the malaise is the "regular posting" drought. Six officers from the 1991 and 1993 batches, promoted to the rank of Chief Commissioner and Director General, have been awaiting regular postings since June 2025.

Six officers promoted to the rank of Principal CC (Level-17) in October 2025 are yet to receive their formal assignments.

Critical wings—including the Directorate General of GST Intelligence (DGGI) and the Directorate General of Export Promotion (DGEP)—are currently functioning without regular heads, alongside several key GST and Customs zones.

The bottleneck has extended to the field level as well. More than 950 officers—nearly 15% of the total cadre strength—were promoted to the rank of Assistant Commissioner over six months ago. Every month several of them are retiring without posting.

Strategic Delays and the ‘Elite’ Postings Allegation:

There has been a growing perception that lucrative and elite postings are being kept vacant intentionally. The allegation within the service is that these slots are being reserved for specific officers currently awaiting their promotion to Level-16 and Level-17.

This perceived favouritism has led to extreme frustration to the extent that a 1992 batch officer has reportedly sought Voluntary Retirement (VRS), citing the prolonged and demoralizing wait for a regular posting as the primary reason for his departure.

The inordinate delays are leading to administrative paralysis and adverse impact on tax collection.