TaxTMI 
TaxTMI 
Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962
X X X X Extracts X X X X
X X X X Extracts X X X X
....g, Parliament Street, New Delhi- 110001. Email ID: [email protected] Tel. 011- 21400625 New Delhi, dated 16.08.2022 To 1. All Pr. Chief Commissioners/ Chief Commissioner of Customs/Customs (Preventive)/Central Taxes, 2. All Principal Director Generals/ Director Generals of CBIC, 3. All Chief Commissioners (Authorised Representatives- CESTAT) 4. All Principal Commissioners/ Commission....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to revise the threshold limits for various categories of cases for launching prosecution given under Para 4.2.1.1 and Para 4.2.1.2 (including all sub paras) of the aforesaid Circular. 3. The revised threshold limits are given as under: 3.1. Baggage and Outright smuggling cases: (i) Cases involving unauthorized importation in baggage/cases under Transfer of Residence Rules, where the market val....
X X X X Extracts X X X X
X X X X Extracts X X X X
....to fraudulent evasion or attempt at evasion of duty under the Customs Act 1962, if the amount of duty evasion is Rs. 2,00,00,000/- (Rupees Two Crore) or more; (iii) In cases related to fraudulent availment of drawback or attempt to avail of drawback or any exemption from duty provided under the Customs Act 1962, in connection with export of goods, if the amount of drawback or exemption from duty....
X X X X Extracts X X X X
X X X X Extracts X X X X
....etc.) detected at the time of departure from India, exceeding the threshold limits of Rs 50 lakh as prescribed above, if it is claimed that the currency has been legally acquired and brought into India but not declared inadvertently, prosecution need not be considered as a routine. 5. Board's Circular No. 27/2015-Customs dated 23.10.2015 stands modified to the extent above. Insofar as threshold l....