https://www.taxtmi.com/caselaws?id=800622 Under the revised Customs prosecution threshold, a Magistrate may consider withdrawal of a pending complaint for outright smuggling of precious metals where the value falls below the revised limit. The earlier threshold was increased while the remaining circular terms continued. Prior issuance of a prosecution sanction does not, by itself, bar consideration of withdrawal under the revised threshold. The operative effect is to permit reconsideration of pending prosecutions that no longer meet the prescribed value criterion. en-us Wed, 30 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:48:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800622 Under the revised Customs prosecution threshold, a Magistrate may consider withdrawal of a pending complaint for outright smuggling of precious metals where the value falls below the revised limit. The earlier threshold was increased while the remaining circular terms continued. Prior issuance of a prosecution sanction does not, by itself, bar consideration of withdrawal under the revised threshold. The operative effect is to permit reconsideration of pending prosecutions that no longer meet the prescribed value criterion. Case-Laws Customs Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800622