https://www.taxtmi.com/manuals?id=7511 Prosecution under the Customs Act requires prior sanction from the appropriate Commissioner or designated senior authority, granted only after satisfaction that sufficient evidence exists to establish the nature of the offence and the mens rea of the person concerned. Threshold limits for prosecution apply but carve-outs exist for habitual offenders, deliberate concealment and specified sensitive items; prosecution ordinarily follows adjudication though simultaneous criminal proceedings are permitted in serious cases. Sanctioned prosecutions must be filed promptly, supported by secured evidentiary exhibits, and monitored through prosecution cells and registers. en-us Fri, 21 Feb 2025 12:38:00 +0530 Fri, 28 Feb 2025 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7511 Prosecution under the Customs Act requires prior sanction from the appropriate Commissioner or designated senior authority, granted only after satisfaction that sufficient evidence exists to establish the nature of the offence and the mens rea of the person concerned. Threshold limits for prosecution apply but carve-outs exist for habitual offenders, deliberate concealment and specified sensitive items; prosecution ordinarily follows adjudication though simultaneous criminal proceedings are permitted in serious cases. Sanctioned prosecutions must be filed promptly, supported by secured evidentiary exhibits, and monitored through prosecution cells and registers. Manuals Customs Fri, 21 Feb 2025 12:38:00 +0530 https://www.taxtmi.com/manuals?id=7511