https://www.taxtmi.com/caselaws?id=769187 In customs prosecution matters, the applicable prosecution threshold depends on the nature of the offence and the classification of the goods. Where the allegation concerns notified or prohibited goods, such as attempted smuggling of foreign-made cigarettes concealed as other items, the lower threshold applies rather than the higher threshold used for appraising or misdeclaration cases, and prosecution is not barred on that ground. Sanction may validly be granted by the authorities specified in the prosecution circular, including the Additional Director General, unless the case falls within an exceptional category requiring higher approval. The criminal limitation bar does not apply to offences punishable with imprisonment exceeding three years. en-us Tue, 18 Mar 2025 00:00:00 +0530 Mon, 21 Apr 2025 08:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769187 In customs prosecution matters, the applicable prosecution threshold depends on the nature of the offence and the classification of the goods. Where the allegation concerns notified or prohibited goods, such as attempted smuggling of foreign-made cigarettes concealed as other items, the lower threshold applies rather than the higher threshold used for appraising or misdeclaration cases, and prosecution is not barred on that ground. Sanction may validly be granted by the authorities specified in the prosecution circular, including the Additional Director General, unless the case falls within an exceptional category requiring higher approval. The criminal limitation bar does not apply to offences punishable with imprisonment exceeding three years. Case-Laws Customs Tue, 18 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769187