TaxTMI 
TaxTMI 
Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962
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....lines for launching of prosecution in relation to offences punishable under Customs Act, 1962- reg. Sir/Madam, I am directed to invite the attention of the field formations to the prosecution guidelines issued by the Ministry vide Circular No. 27/2015-Customs dated 23.10.2015 (further amended vide Circular No. 46/2016-Customs dated 04.10.2016) revising the guidelines issued vide order No.394/71/97-CUS (AS) dated 22.06.1999. 2. The earlier prosecution guidelines of 1999 as well as the new prosecution guidelines issued in 2015 contain various references to avoid any undue delays in the launching of prosecution or completion of prosecution proceedings. However, it has been observed that in spite of guidelines in this regard, launching of pr....
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.... probability. Therefore, even cases where demand is confirmed in adjudication proceedings, evidence collected should be weighed so as to likely meet the test of being reasonable doubt for recommending & sanctioning prosecution. Decision should be taken on case- to- case basis considering various factors, such as, gravity of offence, quantum of duty evaded and the nature as well as quality of evidence collected. 7.2 It is reiterated that in order to avoid delays, the adjudicating authority should indicate, at the time of passing the adjudication order itself (on file and not in the adjudication order) as to whether he considers the case fit for prosecution, so that it could be further processed for launching prosecution. Where at the time o....
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....icated to the ADGRI/Pr. ADGRI concerned within a month of the receipt of the proposal. 7.4 In respect of cases not investigated by DGRI, where the Principal Commissioner/Commissioner who has adjudicated the case is satisfied that prosecution should be launched, an investigation report for the purpose of launching prosecution should be carefully prepared within one month of the date of issuance of the adjudication order. Investigation report should be signed by an Assistant/Deputy Commissioner, endorsed by the jurisdictional Principal Commissioner/Commissioner and sent to the Principal Chief/ Chief Commissioner for taking a decision on sanction for launching prosecution. The format of investigation report is annexed as Annexure-I to this ci....
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....filing of the complaint. 5. The field formations are hereby requested to circulate these amendments to all the formations under their charge. Difficulties, if any, in implementation of the aforesaid guidelines may be brought to the notice of the Board. 6. Hindi version follows. Yours faithfully, Encl: As above. (Rohit Anand) Under Secretary to the Government of India ANNEXURE - I INVESTIGATION REPORT FOR THE PURPOSE OF LAUNCHING PROSECUTION AGAINST___________________________________________ COMMISSIONERATE___________________________/Divisions 1. Name & address of the person (s) including legal persons. 2. Nature of offence including commodity : 3. Charges : 4. Date/Period of offence : 5. Amount of duty Evasion/value of contrab....