The Department of Revenue exercises control in respect of revenue matters relating to direct and indirect Union taxes, through two statutory Boards, namely, the Central Board of Direct Taxes and the Central Board of Excise and Customs. The Department is also entrusted with administration and enforcement of controls and regulatory measures provided in the enactments concerning central sales tax, stamp duties, forfeiture of properties of smugglers and foreign exchange manipulators, and other fiscal statutes. Control over production and disposal of opium and its products is also vested with this Department.