Prosecution timing: offences involving gold and other specified high-risk items may be prosecuted immediately after show cause notice. The guidance amends prosecution timing under the Customs Act to provide that, while prosecution is normally launched after adjudication, offences involving specified high-risk items-Gold, FICN, arms, ammunitions and explosives, antiques, art treasures, wildlife items and endangered species-may preferably be prosecuted immediately after issuance of a show cause notice; senior customs and CBEC officers are directed to circulate the amendment and report implementation difficulties to the Board.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Prosecution timing: offences involving gold and other specified high-risk items may be prosecuted immediately after show cause notice.
The guidance amends prosecution timing under the Customs Act to provide that, while prosecution is normally launched after adjudication, offences involving specified high-risk items-Gold, FICN, arms, ammunitions and explosives, antiques, art treasures, wildlife items and endangered species-may preferably be prosecuted immediately after issuance of a show cause notice; senior customs and CBEC officers are directed to circulate the amendment and report implementation difficulties to the Board.
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