TaxTMI 
TaxTMI 
Completion of Data Entry in DIGIT
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....d, - i. Instances of incorrect reporting of type of case such as reporting of NDPS seizure cases as outright smuggling import/export cases rather that under NDPS category; ii. Lack of clarity of stage of recording a case in DIGIT, whether at the time of search or on the date of issuance of summons or when the case actually gets confirmed later; iii. There is no specific threshold criterion for defining minor cases; 3. Hence, it was felt that the DIGIT instructions need to be reviewed and modified suitably to ensure a uniform approach to be followed by all field formations while data is captured in the system. These instructions are issued in supersession of all the instructions issued earlier, specifying the criteria as to what data needs to be entered in DIGIT and the applicable timelines for the same. 4. Types of Cases to be entered in DIGIT: Only those "offence cases" which are covered under the following categories need to be entered in DIGIT: a) Outright smuggling cases, such as, the cases - i. in which no declaration for the offending goods was made in a bill of entry, shipping bill, bill of export, import manifest, export manifest....
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....ion fine and penalty need not be entered in DIGIT, if the value of goods involved is below the threshold which is, - (i) value of goods involved less than Rs 5 Lakh for cases at international airports regarding minor violations of Baggage Rules; (ii) value of goods involved less than Rs 20 Lakh for cases by Assessment Groups at Sea Ports, Inland Container Depots (ICDs) and the Air Cargo Complexes; (iii) value of goods involved less than Rs 1 Lakh for cases at courier terminals or foreign post offices; (iv) value of goods involved less than Rs 1 Lakh for cases involving minor/ petty violations at Land Customs Stations (LCSs) or Land Border Preventive Formations. Notwithstanding above, in order to be eligible for reward disbursal, the case has to be necessarily entered in the DIGIT. 4.3 The detections made by Audit Commissionerate need not be entered into DIGIT. 5. Stages of Data Entry in DIGIT: Data entry in DIGIT is to be done at the following stages: 1. Search: Searches conducted under the Customs Act, the NDPS Act or the Wild Life (Protection) Act, 1972 or other Acts, in a new offense case or a sub-case emanating from the e....
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....of the Customs Act, 1962. e. Closure of investigation under the provision of Section 28(6) of the Customs Act, 1962. f. Closure of investigation in case of transfer of case to other formation or other law enforcement authorities (e.g, Forest, Police). g. Case not established: This happens in cases, wherein, after the completion of the investigation, no offence is established under the applicable legal provisions. VII. Adjudication: After issue of the Order-in-Original (O-i-O), details of the same need to be entered in DIGIT along with copy of the O-i-O by the office of respective Adjudicating Authority. The recommendation whether the case is fit for prosecution or not, along with the date of recommendation should also be entered, along with the copy of the letter issued. In case of common adjudicating authority or Commissioner (Adj.), such entries shall be made by the office of Common Adjudicating Authority and Commissioner (Adj.) respectively. VIII. Post-Adjudication: The post-adjudication status of a case, such as payment (including part payment) of confirmed dues (e.g., duty, fine and penalty), filing of an appeal by either by the party concerned....
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....al or issuance of order till 5th day of the following month by the jurisdictional executive Commissionerate; k. Uploading details of sanction of prosecution- from the date of approval of prosecution by the sanctioning authority till 5th day of the following month; l. Uploading details of filing of prosecution/complaint- from the date of filing of complaint till 5th day of the following month; m. Filing of complaint under NDPS Act - within 5 days of date of filing of complaint. n. As and when there is a payment made by the entity, all such details should be captured in DIGIT within 5 days of electronic credit by the investigating agency before issuance of SCN and thereafter by the jurisdictional executive Commissionerate. 7. Capturing of data in DIGIT: DIGIT provides the facility to capture data in detail for offenders (companies, firms, individuals, etc.) such as company/firm details (e.g., IEC, GSTIN, PAN, CIN, address and contact details - telephone/mobile number, e-mail), individual details (e.g., Aadhaar Number, PAN, Passport Number, Driving License or any other document prescribed by the government authorities, and addresses, and contact ....
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.... commissionerate/DRI Zonal Unit/HQ shall designate the nodal officer and details of such nodal officer shall be communicated to the National Nodal Officer for mapping in DIGIT a) Deal with all the issues related to DIGIT at the Commissionerate/Zonal Unit including User Management (that is mapping of new users and un- mapping of users who have been transferred out of the formation), timely feeding of data in DIGIT and checking the accuracy of the data entered. b) Ensure that the data of DIGIT matches with that fed in the Monthly Performance Report (MPR) submitted by the respective formation; and c) Place the reconciliation report in tis regard for the perusal of senior officer of rank of at least JC by the 10th of every following month. All other users of DIGIT in a particular formation shall be mapped or demapped by the nodal officer of that formation after due approval of the concerned Pr. Commissioner/ Commissioner or Pr. ADG/ADG. 9.1 Monthly reconciliation between DIGIT data and MPR and auto-population of MPR from DIGIT: Consequent to letter F.No 21/100/2023-INV-CUSTOMS-CBEC-Part (1) dated 08.05.2025 as clarified by letter dated 14.05.2025, the monthly MPR reports....