Prosecution timing: immediate or expedited launch for specified customs offences, with earlier action against foreign nationals. The guidelines prescribe that prosecution under the Customs Act normally follows completion of adjudication, but for specified high-risk items prosecution should preferably be launched immediately after issuance of the Show Cause Notice, and in cases involving foreign nationals prosecution may be initiated at the earliest, including before issuance of the Show Cause Notice; the directions are to be treated as a standing order and circulated for implementation.
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: immediate or expedited launch for specified customs offences, with earlier action against foreign nationals.
The guidelines prescribe that prosecution under the Customs Act normally follows completion of adjudication, but for specified high-risk items prosecution should preferably be launched immediately after issuance of the Show Cause Notice, and in cases involving foreign nationals prosecution may be initiated at the earliest, including before issuance of the Show Cause Notice; the directions are to be treated as a standing order and circulated for implementation.
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