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of <h1>Customs Act Update: New Guidelines for Prosecuting Smuggling by Foreign Nationals, Including Foreign Currency Offenses.</h1> The circular outlines updated guidelines for prosecuting offences under the Customs Act, 1962, particularly focusing on smuggling by foreign nationals. It addresses the challenges in prosecuting foreign nationals due to their lack of ties to India and difficulty in serving Show Cause Notices. The circular amends previous guidelines to include foreign currency in the list of items warranting immediate prosecution and allows for prosecution of foreign nationals to be initiated promptly, even before issuing a Show Cause Notice. Customs officials are instructed to disseminate these amendments and report any implementation issues.
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