https://www.taxtmi.com/circulars?id=61104 Prosecution timing under the Customs Act normally follows completion of adjudication, but for specified contraband items - such as gold, foreign currency, FICN, arms, explosives, antiques, art treasures, and protected wildlife and flora - prosecution is preferred immediately after issuance of a Show Cause Notice. For cases involving foreign nationals, prosecution may be launched at the earliest, even before issuance of the Show Cause Notice, to mitigate difficulties in securing accused presence and service of process. en-us Fri, 24 May 2019 00:00:00 +0530 Sat, 25 May 2019 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61104 Prosecution timing under the Customs Act normally follows completion of adjudication, but for specified contraband items - such as gold, foreign currency, FICN, arms, explosives, antiques, art treasures, and protected wildlife and flora - prosecution is preferred immediately after issuance of a Show Cause Notice. For cases involving foreign nationals, prosecution may be launched at the earliest, even before issuance of the Show Cause Notice, to mitigate difficulties in securing accused presence and service of process. Circulars Customs Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61104