Prosecution thresholds for customs offences updated, altering when high-value smuggling and commercial fraud cases are initiated. Revised monetary thresholds for initiating prosecution under the Customs Act, 1962 set specific limits for baggage/outright smuggling and appraising/commercial-fraud cases, triggering prosecution where unauthorized importation, wilful mis-declaration, concealment of restricted goods, duty evasion, fraudulent drawback or fraudulent use of instruments meet the prescribed thresholds. Non-declaration of foreign currency by foreign nationals/NRIs at departure exceeding the baggage threshold should not automatically lead to prosecution if lawful acquisition and inadvertent non-declaration are claimed. Sanctions granted after this Circular must follow the new limits and pending unfiled sanctioned cases must be reviewed accordingly.