https://www.taxtmi.com/article/detailed?id=14230 The petition challenged criminal prosecution for concealment of foreign cigarettes as electronic goods, hinging on the departmental circular revising prosecution thresholds. The court treated cigarettes as notified customs goods falling under the circular limb with a lower threshold applicable to notified items, rejected the applicability of higher appraising case thresholds tied to wilful mis declaration, recognised the Additional Director General as competent to sanction prosecutions except in specified categories, and applied limitation principles that do not bar prosecution where the offences carry potential imprisonment beyond three years. en-us Sat, 26 Apr 2025 08:31:49 +0530 Sat, 26 Apr 2025 08:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14230 The petition challenged criminal prosecution for concealment of foreign cigarettes as electronic goods, hinging on the departmental circular revising prosecution thresholds. The court treated cigarettes as notified customs goods falling under the circular limb with a lower threshold applicable to notified items, rejected the applicability of higher appraising case thresholds tied to wilful mis declaration, recognised the Additional Director General as competent to sanction prosecutions except in specified categories, and applied limitation principles that do not bar prosecution where the offences carry potential imprisonment beyond three years. Articles Customs - Import - Export - SEZ Sat, 26 Apr 2025 08:31:49 +0530 https://www.taxtmi.com/article/detailed?id=14230