Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Anti-Smuggling Unit)
Circular No. 28/2015-Customs
New Delhi, dated 23.10.2015
To
All Chief Commissioners of Customs,
All Chief Commissioners of Customs (Preventive),
All Chief Commissioners of Customs , Central Excise and Service Tax,
All Chief Commissioners of Central Excise and Service Tax,
All Chief Commissioners of Service Tax, Chief Commissioner (AR), CESTAT, All
Directors Generals,
Web Master, CBEC.
Sir/Madam.
Subject – Revised Guidelines for Arrest and Bail in relation to
offences punishable under Customs Act, 1962- reg.
Attention of the field formations is invited to the guidelines for arrest and
bail in relation to offences punishable under Customs Act, 1962 issued vide F.
No. 394/71/97-Cus (AS) dated 22.06.1999 and F. No. 394/68/2013-Cus (AS) dated
17.09.2013. The threshold limit (s) specified in the guidelines issued on
17.09.2013 has been further streamlined in accordance with guidelines issued for
launching of prosecution in relation to offences punishable under Customs Act,
1962 vide
Circular No. 27/2015 [F.No.394/68/2013-Cus (AS)] dated 23.10.2015.
- Accordingly, the para 2.3 of the existing guideline issued vide F.
No. 394/68/2013-Cus (AS) dated 17.09.2013 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 respect of an offence,
should be effected only in exceptional situations which may include:
- Cases involving unauthorised importation in baggage/ cases under
Transfer of Residence Rules, where the CIF value of the goods involved is
Rs. 20.00,000/-(Rupees Twenty Lakh) or more;
- Cases of outright smuggling of high value goods such as precious metal,
restricted items or prohibited items or goods notified under section 123 of
the Customs Act, 1962 or offence involving foreign currency where the value
of offending goods is Rs. 20,00.000/- (Rupees Twenty Lakh) or more;
- 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 restricted or prohibited items and where the CIF value of the
offending goods is Rs. 1,00,00,000/- (Rupees one crore) or more;
- Fraudulent availment of drawback or attempt to avail of drawback or any
exemption from duty provided under the Customs Act, 1962, if the amount of
drawback or exemption from duty is Rs. 1,00,00,000/- (Rupees One Crore) or
In cases related to exportation of trade goods (i.e. appraising cases)
involving (i) wilful mis-declaration in value / description ; (ii)
concealment of restricted goods or goods notified under section 11 of the
Customs Act, 1962, where FOB value of the offending goods is Rs.
1,00,00,000/- (Rupees One Crore) or more.
- The above criteria of value mentioned in sub para 2.3 (a) to 2.3 (d)
would not apply in cases involving offences relating to items i.e. F1CN,
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.”
- The Chief Commissioners/Director Generals are hereby directed to
circulate the present guidelines to all the formations under their charge.
Difficulties, if any, in implementation of the aforesaid guidelines may be
brought to the notice of the Board.
Ends: As above
Yours faithfully,
Under Secretary to the Government of India
F.No.394/68/2013-Cus (AS)
FORMAT
Monthly Report on Persons Arrested under the Customs Act, 1962 (excluding NDPS
Act) in a Zone
SI.
No. |
Designation
Name, and Age of the person
arrested |
Date of arrest (dd/mm/yyyy) |
Commissionerate/ DRI Concerned (Location Code) |
Description and Value of the
seized/ detained goods (Rs. in crores) |
Amount of Duty evaded (Rs. in crores ) |
Role in
evasion/ smuggling of goods and nature of evidence collected |
Appraising case /outright smuggling |
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Enclosure to the Circular No. 28/2015-Customs dated 23/10/2015 issued vide F.No.
394/68/2013-Cus (AS)
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