Prosecution guidelines under the Customs Act clarify initiation criteria and advise importers and agents to consult the official circular. Guidance addresses initiation of prosecution for offences punishable under the Customs Act, 1962, directing that prosecutions follow criteria and processes set out in the referenced government circular; the circular provides operational standards for customs authorities and is published for the information of importers, clearing agents and the trading public on the official customs website.
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 guidelines under the Customs Act clarify initiation criteria and advise importers and agents to consult the official circular.
Guidance addresses initiation of prosecution for offences punishable under the Customs Act, 1962, directing that prosecutions follow criteria and processes set out in the referenced government circular; the circular provides operational standards for customs authorities and is published for the information of importers, clearing agents and the trading public on the official customs website.
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