https://www.taxtmi.com/circulars?id=55734 Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures. en-us Mon, 06 Mar 2017 00:00:00 +0530 Mon, 06 Mar 2017 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55734 Guidelines require that prosecution under the Customs Act should not follow automatically from adjudication; authorities must assess whether evidence meets the higher criminal standard and record a prosecutorial view at adjudication or within fifteen days. DGRI-investigated cases require a one-month investigation report to headquarters for sanction; non-DGRI cases require a one-month report from the Commissioner to the Chief Commissioner for sanction. Upon sanction, a Superintendent-level officer must file the criminal complaint promptly and a designated officer must preserve and finalize exhibits; unexplained filing delays beyond three months must be reported upward. Annexure I prescribes the investigation-report format and required enclosures. Circulars Customs Mon, 06 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55734