Guidelines for Customs field formations in maintaining ease of doing business while engaging in investigation into tax evasion cases in import or export

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....master, CBlC. Madam/Sir, Subject: Guidelines for Customs field formations in maintaining ease of doing business while engaging in investigation into tax evasion cases in import or export - reg. The undersigned is directed to say that Customs field formations/Custom Houses often investigate types of cases of tax evasion in import or export of goods which are generally referred as commercial intelligence/fraud (Cl) cases. These types of cases are distinct from the category generally referred as outright smuggling cases that, inter alia, involve contraband etc. Since import and export of goods through the filing of documentary declarations is also connected with doing business, the approach in investigation of Cl cases must keep the b....

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....he same entity and also if an investigation on the same issue exists. 2.4 The Commissioner may also decide whether the commercial intelligence, being actionable, is such that it is also to be brought to the notice of DRI. For example, it may have cross jurisdictional relevance. ln such situations, the Commissioner shall have the jurisdictional Chief Commissioner bring it to the notice of Pr. DG of DRI. 2.5 Even after the initial decision for conduct of investigation has been made by the Commissioner, the general principles of ease of doing business, including those driven by common prudence, must be kept in view while undertaking investigation. These include: (a) As far as possible, documents may be sought preferably by writi....

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....or circumstances presented by the entity should be developed by the Commissioner. For example, there could be a need to take into account aspects such as location of entity's personnel, etc. (h) ln seeking information/documents in Cl matters, the letter/summons should disclose the specific nature of the inquiry being initiated/undertaken. The vague (or general) expressions must be avoided. (i) Wherever permissible, the officer indicates to the person summoned, the option to attend by an authorized agent. (j) The documents which are specified in the summons to be produced, should be only those required for investigation. The summons should not require any document or thing to be produced in connection with....