Arrest Report and Incident Report (where arrest not made) – revised formats - Customs - Instruction No. 10/2025

Instruction No. 10/2025-Customs Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes Customs New Delhi, Date: 13.05.2025 To, All Principal Chief Commissioner / Chief Commissioner, All Principal Director General / Director General, All Principal Commissioner / Commissioner, All Principal Addl. Director General/Addl. Director General, under CBIC Madam / Sir, Subject: Arrest Report and Incident Report (where arrest not made) revised formats-reg. The undersigned is directed to draw your attention to Board s Instruction No. 02/2024-Customs dated 15.02.2024 on the subject matter. 2. It is to highlight that the details of DIGIT ID shall mandatorily be made part of the Arrest Report and Incident Report (where arrest not made). Accordingly, the reporting formats have been revised and enclosed as revised Annexure-I (intimation of arrest) and revised Annexure- II (incident report where arrest is not made) respectively. 3. The Arrest Report and Incident Report (where arrest not made) shall be sent by email to the addresses as per revised Annexure-I and Annexure-II. 4. Other aspects of Board s previous Instructions, related to this matter, remain unchanged. Encl.: As above Yours sincerely, (Varun Yadav) Deputy Commissioner (Investigation-Customs Wing) Email : [email protected] Tel No.: 011-21400625 Annexure-I (with Board s Instruction No. 10/2025-Customs dated 13.05.2025) INTIMATION OF ARREST F. No. and Date From: Jurisdictional Pr. Chief Commissioner /Chief Commissioner or Pr. ADG/ADG To: Member (Compliance Management), CBIC ([email protected]) Member (In-charge of .. Zone), CBIC ([email protected]) CC: Commissioner (Investigation-Customs) ([email protected]) Principal Director General, DRI ([email protected]) Director General, DGARM ( [email protected] ) Sr. No. Details Filling guide 1 DIGIT ID 2 Date of arrest 3 Time of arrest 4 Place of arrest with address 5 Name of person arrested 6 Gender 7 Date of birth 8 Son/daughter/wife/husband of 9 Nationality Mention Indian/ Other (if other, specify which) 10 Identity document (preferably Passport) No. date 11 Offence committed Mention outright smuggling / commercial fraud 12 Description of offence or repeat offence committed (in around 50 words or more) While describing the offence, include the following wherever applicable: (a) Area where offence committed by mentioning the name ofseaport/ ICD/ CFS/ courier terminal/ airport (baggage/ transit/ tarmac/ rummaging)/ air cargo complex/ FPO/ LCS/ ICP/Other (b) Direction of offence, whether inward or outward (c) Document involved in offence, by mentioning the customs declaration document name (eg, BE/SB etc). No. and date for relevant mode (cargo/courier/post/pax baggage etc) and related BL/ MAWB/ HAWB/ AWB No. with IEC and GSTIN (if any) and flight/voyage/cruise No. (d) duty or prohibition, drawback, RoDTEP, ROSCTL involved (e) export promotion scheme like Advance Authorisation, EPCG, EOU, SEZ etc. or notification misused 13 Whether any seizure made Mention Yes/No 14 If yes, give details of seizure In the details, include the following as applicable: (a) the date and place of seizure by specifying the name of the spot and name of the seaport/ ICD/ CFS/ courier terminal/ airport (baggage area/ transit/ tarmac/ rummaging)/ air cargo complex/ FPO/ LCS/ ICP/ other (like locality/ godown in a town or point on road or rail or domestic air network) (b) item (such as gold/ narcotics/ foreign currency/ FICN/ wildlife/ ODS / IPR/ antiquity/ other (specify). For commercial cases, mention the commodity with its CTH (c) for quantity mention Standard Units such as kg, litre, metre, if necessary, in combination with each other. Mention number of sticks for cigarettes. For other items/cases, use numbers (d) mention value of the goods seized. State the Local Market Value in case of Narcotics and the face value in case of FICN. Signature Name of Pr. Chief Commissioner/ Chief Commissioner/Pr. ADG/ADG Annexure-II (with Board s Instruction No. 10/2025-Customs dated 13.05.2025) INCIDENT REPORT (where arrest is not made) F.No. and Date From: Jurisdictional Pr. Commissioner / Commissioner or Pr. ADG/ADG To: Member (Compliance Management), CBIC ([email protected]) Member (In-charge of .. Zone), CBIC ([email protected]) CC: Jurisdictional Principal Chief / Chief Commissioner Commissioner (Investigation-Customs) ([email protected]) Principal Director General, DRI ([email protected]) Director General, DGARM ( [email protected] ) Sr. No. Outright Smuggling /Seizure Commercial fraud Filling guide 1 DIGIT ID 2 Date of incident 3 Broad category of evasion X In case of commercial fraud mention category such as undervaluation/ mis-declaration/ misuse of DEEC/ Advance Authorization/ EPCG/ EOU / EPZ/ SEZ scheme or of particular Sr. No. of an end-use or notification/ IGCR/ Duty Drawback or RoDTEP or ROSCTL scheme / others (to be specified) 4 Direction Mention Inward/Outward 5 Mode used in smuggling Mention air or sea or land 6 Item(s) seized Mention Gold/ narcotics/ foreign currency/ INR/ FICN/ wildlife / ODS/ IPR/ Others (specify). For commercial cases, mention the commodity with its CTH 7 Quantity seized Mention Standard Units such as kg, litre, metre, if necessary, in combination with each other. The number of sticks be used for cigarettes. In other items/cases, use numbers. 8 Value of goods seized Mention Local Market Value in the case of Narcotics and face value in the case of FICN 9 Place of seizure Name the spot and name the seaport/ ICD/ CFS/ courier terminal/ airport (baggage area/ transit/ tarmac/ rummaging)/ air cargo complex/ FPO/ LCS/ ICP/ other (like locality/godown in a town or point on road or rail or domestic air network) 10 Origin of goods seized Mention country of origin of the goods 11 Loading port/airport Fill for inward incident involving seizure, where relevant 12 Unloading port/airport Fill for outward incident involving seizure, where relevant 13 Commodity group involved X Fill when there is no seizure in commercial fraud case 14 Duty involved X Mention in Rs.Lakh upto two decimal points 15 Duty voluntarily paid (if any) X Mention in Rs.Lakh upto two decimal points 16 Details of person(s) involved Mention name, gender, date of birth, nationality, identity document (preferably Passport) No. date; and PAN if available of the person. If there is also involvement of a firm (including importer or exporter), mention IEC and GSTIN as well. 17 Modus operandi (upto 50 words) When describing modus operandi, include flight/voyage/cruise No. and/or customs declaration document name (eg. BE, SB etc), No. and date, and related BL/ MAWB/HAWB/ AWB No. etc Signature Name of Pr. Commissioner/ Commissioner/Pr. ADG/ADG