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Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962 - Customs - 12/2022

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..... ector Generals of CBIC, 3. All Chief Commissioners (Authorised Representatives- CESTAT) 4. All Principal Commissioners/ Commissioners of Directorates under CBIC, 5. Settlement Commission, 6. Webmaster, CBIC website. Madam/Sir, Subject: Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962-reg. I am directed to refer to the Prosecution Guidelines issued vide Board’s Circular No. 27/2015-Customs dated 23.10.2015 on the above mentioned subject .....

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

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..... notified under section 11 of the Customs Act, 1962 or goods notified under section 123 of the Customs Act, 1962 or foreign currency where the market value of offending goods is Rs. 50,00,000/- (Rupees Fifty Lakh) or more; 3.2. Appraising Cases/ Commercial Frauds: (i) In cases related to importation of trade goods (i.e. appraising cases) involving- (a) wilful mis-declaration in value/description; (b) concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962, whe .....

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

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..... utilisation of such instrument where the duty relatable to utilisation of the instrument 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 brought into India .....

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

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