Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962 - foreign currency, foreign nationals.

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....ct Taxes and Customs (Investigation - Customs) **** 10^th floor, Tower-2, Jeewan Bharti Building 124 Connaught Circus (Near janpath), New Delhi 110001 Tel 011-21400625 Email ID : [email protected] Date 24.05.2019 To 1.  All Principal Chief Commissioners/ Chief Commissioner of Customs/Customs (Preventive)/Central Taxes, 2.  All Principal Director Generals/ D....

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....rency by foreign nationals and these accused persons have no interest/ assets in India; and once released on bail, they are not available to face trial. Therefore, service of Show Cause Notice (SCN) to these foreigners also becomes difficult. Accordingly, it was suggested that 'foreign currency' may be added in the list of items mentioned in Para 6 of the Circular dated 23.10.2015 as amend....