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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, Hudco Vishala Building, R. K. Puram, New Delhi, dated 4th October 2016 1. All Principal Chief/Chief Commissioner of Customs/Customs (Preventive)/Central Excise/Service Tax 2. All Principal Directors General/ Directors General of CBEC. 3. All Principal Co .....

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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 for launching of prosecution: Normally, prosecution may be launched immediately on completion of adjudication proceedings. However, prosecution in respect of cases involving offences relating to items i.e. Gold, FICN, arms, ammunitions and explosives, .....

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