https://www.taxtmi.com/article/detailed?id=10678 Prosecution and arrest under the Customs Act are conditioned on prescribed monetary and conduct based thresholds together with assessment of the offender's role and mens rea. The Department's successive circulars raise and consolidate thresholds across categories-unauthorized importation, outright smuggling, willful mis declaration or concealment in appraisal cases, fraudulent evasion of duty, and fraudulent availment of drawback-mandating that new sanctions comply and that unfiled sanctioned cases be re reviewed; arrest is exceptional and generally follows the same thresholds, except for specified offences where value limits do not apply. en-us Sat, 10 Sep 2022 07:05:49 +0530 Sat, 10 Sep 2022 07:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10678 Prosecution and arrest under the Customs Act are conditioned on prescribed monetary and conduct based thresholds together with assessment of the offender's role and mens rea. The Department's successive circulars raise and consolidate thresholds across categories-unauthorized importation, outright smuggling, willful mis declaration or concealment in appraisal cases, fraudulent evasion of duty, and fraudulent availment of drawback-mandating that new sanctions comply and that unfiled sanctioned cases be re reviewed; arrest is exceptional and generally follows the same thresholds, except for specified offences where value limits do not apply. Articles Customs - Import - Export - SEZ Sat, 10 Sep 2022 07:05:49 +0530 https://www.taxtmi.com/article/detailed?id=10678