The correct option is C S Ramesh
S Ramesh has been appointed as the new chairman of Central Board of Indirect taxes and Customs (CBIC). He will succeed Vanaja N. Sarna on July 1. The CBIC is the apex body for administering the levy and collection of indirect taxes of the Union of India viz. Central Excise duty, Customs duty and Service Tax, and for facilitating cross-border movement of goods & services.