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Revised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962

Customs - 28/2015 - Dated:- 23-10-2015 - Circular No. 28/2015-Customs F.No.394/68/2013-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) ***** New Delhi, dated 23.10.201 .....

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ce Tax, Chief Commissioner (AR), CESTAT, All Directors Generals, Web Master, CBEC. Sir/Madam, Subject - **** Attention of the field formations is invited to the guidelines for arrest and bail in relation to offences punishable under Customs Act, 1962 .....

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aunching of prosecution in relation to offences punishable under Customs Act, 1962 vide Circular No. . . . . . . . . ./2015 [F .No.394/68/2013-Cus (AS)] dated 23.10.2015. 2. Accordingly, the para 2.3 of the existing guideline issued vide F. No. 394/6 .....

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ions which may include: (a) Cases involving unauthorized importation in baggage/ cases under Transfer of Residence Rules, where the CIF value of the goods involved is ₹ 20,00,000/-(Rupees Twenty Lakh) or more; (b) Cases of outright smuggling of .....

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Lakh) or more; (c)In a case related to importation of trade goods (i.e. appraising cases) involving wilful mis-declaration in description of goods/concealment of goods/goods covered under section 123 of Customs Act, 1962 with a view to import restri .....

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t, 1962, if the amount of drawback or exemption from duty is Rs. l,00,00,000/- (Rupees One Crore) or more. In cases related to exportation of trade goods (i.e. appraising cases) involving (i) wilful mis-declaration in value / description ; (ii) conce .....

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) would not apply in cases involving offences relating to items i.e. FICN, arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna. In such cases, arrest, if required, on the basis of facts .....

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