Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
DIGIT data entry has been revised to ensure uniform classification, mandatory capture, and timely updating of offence cases. Only specified offence cases are to be entered, namely outright smuggling, commercial fraud, and NDPS/Wildlife and allied Act cases, with classification governed by the principal statute booked; minor cases below prescribed value thresholds and audit detections need not be entered, though reward eligibility still requires entry. Entry is required at defined stages such as search, summons, seizure, arrest, investigation, adjudication, post-adjudication, and prosecution, with strict timelines generally running from 5 days or by the 5th day of the following month. The instruction also prescribes detailed user data capture, nodal officer administration, and reconciliation of DIGIT with MPR.
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