Election expenditure vigilance: enhanced CBIC preventive measures to detect and curb illicit cash, freebies and smuggled goods. The SOP directs CBIC formations to intensify preventive vigilance during elections by designating Pr. ADG/ADG, DRI as State point persons and nodal officers, establishing Central Control Rooms and Flying Squads, collating and submitting daily reports to the ECI and CBIC investigation wings, mapping and monitoring warehouses and bonded premises, scrutinising e-way bills and stocks under Section 67 of the CGST Act, and increasing border and airport vigilance for illicit cash, contraband and goods used as voter inducements.