<h1>Arrest and prosecution thresholds raised for tax and customs offences, with no-lower-limit exceptions for high-risk smuggling.</h1> Central Board of Excise and Customs consolidated and rescinded earlier instructions to raise monetary thresholds for arrest and prosecution in tax evasion, wrongful utilisation of input tax credit, and customs evasion by wrongful availment of exemption or duty drawback, and increased value benchmarks for appraisement-related import/export offences; it preserved no-lower-limit treatment for smuggling of fake currency, arms, explosives and endangered species, and specified procedural safeguards requiring strong prima facie evidence before invoking criminal powers.