Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Customs) 10th floor, Tower-2, Jeevan Bharti Building, 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 Commission....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.....2015 and taking relevant aspects into account, with the approval of the competent authority, it has been decided 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: ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....section 11 of the Customs Act, 1962, where market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crores) or more; (ii) In cases related 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is Rs. 2,00,00,000/- (Rupees Two Crore) or more. 4. Further, in respect of cases involving non-declaration of foreign currency by foreign nationals and NRIs (normally visiting India for travel/business trips 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 brou....