https://www.taxtmi.com/article/detailed?id=15035 The article calls for enhanced institutional safeguards in customs and GST prosecutions for commercial frauds: current practice often launches prosecutions mechanically without subjecting evidence to criminal standards, leading to failures on judicial review. It urges adoption of formal prosecution guidelines or a Prosecution Manual, clearer threshold criteria and timeframes, and recommends using tribunal confirmation of mens rea or penalty-related findings as a preferred trigger before initiating criminal proceedings in willful evasion cases. en-us Tue, 02 Sep 2025 08:01:54 +0530 Tue, 02 Sep 2025 08:01:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15035 The article calls for enhanced institutional safeguards in customs and GST prosecutions for commercial frauds: current practice often launches prosecutions mechanically without subjecting evidence to criminal standards, leading to failures on judicial review. It urges adoption of formal prosecution guidelines or a Prosecution Manual, clearer threshold criteria and timeframes, and recommends using tribunal confirmation of mens rea or penalty-related findings as a preferred trigger before initiating criminal proceedings in willful evasion cases. Articles Customs - Import - Export - SEZ Tue, 02 Sep 2025 08:01:54 +0530 https://www.taxtmi.com/article/detailed?id=15035