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.
The CBIC issued Instruction No. 10/2025-Customs mandating the inclusion of DIGIT ID in Arrest Reports and Incident Reports for customs enforcement actions. The revised reporting formats (Annexure-I and Annexure-II) require comprehensive details including personal information, offence specifics, seizure particulars, and modus operandi. Reports must be electronically submitted to designated CBIC officials, with previous instructions remaining unchanged. The new format aims to standardize and enhance information tracking in customs investigation and enforcement proceedings.
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