Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962

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....stoms, All Chief Commissioners of Customs (Preventive), All Chief Commissioners of Customs , Central Excise and Service Tax, All Chief Commissioners of Central Excise and Service Tax, All Chief Commissioners of Service Tax, Chief Commissioner (AR), CESTAT, All Directors Generals, Web Master, CBEC. Sir/Madam, Subject - Revised Guidelines for Arrest and Bail in relation to offences punishab....

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....cising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which may include: (a) Cases involving unauthorized importation in baggage/ cases under Transfer of Residence Rules, where the CIF value of the goods involved is ₹ 20,00,000/-(Rupees Twenty Lakh) or more; (b) Cases of outright smuggling of high value goods su....

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....0,00,000/- (Rupees One Crore) or more. In cases related to exportation of trade goods (i.e. appraising cases) involving (i) wilful mis-declaration in value / description ; (ii) concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962, where FOB value of the offending goods is ₹ 1,00,00,000/- (Rupees One Crore) or more. e) The above criteria of value mentio....