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<h1>Customs Act 1962: Revised Guidelines Limit Arrests to Significant Cases; Value Criteria and Exceptions Outlined for Officers.</h1> The circular revises guidelines for arrest and bail related to offences under the Customs Act, 1962. Arrests should occur only in exceptional cases, such as unauthorized importation of goods worth Rs. 20 lakh or more, outright smuggling of high-value goods, fraudulent claims of duty drawbacks, or importation involving willful mis-declaration of goods valued at Rs. 1 crore or more. The value criteria do not apply to offences involving items like counterfeit currency, arms, antiques, or endangered species, where arrests may be considered based on case specifics. Chief Commissioners and Directors General are instructed to disseminate these guidelines to relevant formations.