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

Customs - 46/2016 - Dated:- 4-10-2016 - Circular No. 46/2016 - 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) Room No. 512, 5 th Floor, Hudc .....

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mmissioners/Commissioners of Customs/ Customs (Preventive)/Central Excise/Service Tax 4. Chief Commissioner (Authorised Representative - CESTAT) 5. All Principal Commissioners/Commissioners of Directorates under CBEC 6. Settlement Commission 7. Webma .....

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esaid Circular to include Gold among items in relation to which prosecution may preferably be launched immediately after issuance of show cause notice. Accordingly, the Para 6 of the existing guidelines shall be substituted as follows: "Stage fo .....

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