Prosecution thresholds for customs offences: value, intent and senior approvals govern arrests and launches of criminal cases. The circular establishes a restrained, evidence-focused regime for initiating prosecution and arrests under the Customs Act, requiring proof of mens rea and role-specific culpability, value-based thresholds for different offence categories with exceptions for repeat or professional offenders and specified high-risk items, and mandatory procedural safeguards including prior Commissioner/Chief Commissioner approvals, written reasons for arrests, maintenance of prosecution registers, timely decision-making, and active monitoring and training to ensure quality investigations and effective prosecution.