TMI BlogRevised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... oor, Tower-2, Jeevan Bharti Building, Parliament Street, New Delhi- 110001. Email ID: inv-customs@gov.in Tel. 011- 21400625 New Delhi, dated 16.08.2022 To 1. All Pr. Chief Commissioners/ Chief Commissioner of Customs/Customs (Preventive)/Central Taxes, 2. All Principal Director Generals/ Director Generals of CBIC, 3. All Chief Commissioners (Authorised Representati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lar No.12/2022-Customs [CBIC-21/209/2022-INV-Customs- CBEC)] dated 16.08.2022 . 2. Accordingly, the para 2.3 of the existing guideline issued vide F. No. 394/68/2013-Cus (AS) dated 17.09.2013 as amended by Circular No. 28/2015 dated 23.10.2015 shall read as under:- 2.3 While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view to import restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more; (d) Cases involving fraudulent evasion or attempt at evasion of duty involving Rs 2,00,00,000/- (Rupees Two Crore) or more; (e) cases involving fraudulent availment of drawback or attempt to avail of drawback or any exemption from duty provided und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned in sub para 2.3 (a) to 2.3 (f) 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 and circumstances of the case, may be considered irrespective of value of offending goods involved. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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