https://www.taxtmi.com/circulars?id=53963 The circular establishes a restrained, evidence-focused regime for initiating prosecution and arrests under the Customs Act, requiring proof of mens rea and role-specific culpability, value-based thresholds for different offence categories with exceptions for repeat or professional offenders and specified high-risk items, and mandatory procedural safeguards including prior Commissioner/Chief Commissioner approvals, written reasons for arrests, maintenance of prosecution registers, timely decision-making, and active monitoring and training to ensure quality investigations and effective prosecution. en-us Tue, 22 Jun 1999 00:00:00 +0530 Mon, 26 Oct 2015 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53963 The circular establishes a restrained, evidence-focused regime for initiating prosecution and arrests under the Customs Act, requiring proof of mens rea and role-specific culpability, value-based thresholds for different offence categories with exceptions for repeat or professional offenders and specified high-risk items, and mandatory procedural safeguards including prior Commissioner/Chief Commissioner approvals, written reasons for arrests, maintenance of prosecution registers, timely decision-making, and active monitoring and training to ensure quality investigations and effective prosecution. Circulars Customs Tue, 22 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53963