|
Government of India
Ministry of Finance
Department of Revenue
Central
Board of Indirect Taxes & Customs
(Investigation-Customs)
*******
Circular No.12/2019- Customs
10th floor, Tower-2, Jeewan Bharti Building,
124 Connaught Circus (Near
Janpath),
New Delhi- 110001. Tel. 011- 21400625,
Email ID:
[email protected]
Date: 24.05.2019
To,
1. All Principal Chief Commissioners/ Chief Commissioner of
Customs/Customs (Preventive)/Central Taxes,
2. All Principal Director
Generals/ Director Generals of CBIC,
3. All Chief Commissioners (Authorised
Representatives –CESTAT)
4. All Principal Commissioners/ Commissioners of
Directorates under CBIC,
5. Settlement Commission,
6. Webmaster, CBIC
website.
Madam/Sir,
Sub: Guidelines for launching of Prosecution in relation to offences
punishable under the Customs Act, 1962-reg
I am directed to refer to the Prosecution Guidelines issued vide Board’s
Circular No. 27/2015-Customs dated 23.10.2015 on the above mentioned subject and
the subsequent amendments vide
Circular No. 46/2016 dated 04.10.2016 and
Circular No. 07/2017 dated 06.03.2017.
2. It was brought to the notice of
the Board that there has been a steep rise in the cases of outright smuggling of
gold and foreign currency by foreign nationals and these accused persons have no
interest/ assets in India; and once released on bail, they are not available to
face trial. Therefore, service of Show Cause Notice (SCN) to these foreigners
also becomes difficult. Accordingly, it was suggested that ‘foreign currency’
may be added in the list of items mentioned in Para 6 of the Circular dated
23.10.2015 as amended, and where the case relates to foreign nationals, it may
be allowed to launch prosecution within 60 days.
3.
Board has examined the matter. Accordingly, it has been decided to substitute
Para 6 of the aforesaid Circular with the following, namely,-
“6. Stage
for launching of Prosecution: Normally, prosecution may be launched immediately
on completion of adjudication proceedings. However, in respect of cases
involving offences relating to items, viz. Gold, Foreign Currency, Fake Indian
Currency Notes (RCN), arms, ammunitions and explosives, antiques, art treasures,
wild life items and endangered species of flora and fauna, prosecution may
preferably be launched immediately after issuance of Show Cause Notice under the
Customs Act, 1962. Further, in cases involving Foreign National(s), prosecution
may be launched at the earliest, even before issuance of the Show Cause Notice.”
4. The Principal Chief Commissioners/ Chief Commissioners, Principal
Director Generals/ Director Generals and the Principal Commissioners/
Commissioners are hereby, requested to circulate the present amendment to the
existing Prosecution Guidelines to all the formations under their charge.
Difficulties, if any, in implementation of the aforesaid Guidelines may be
brought to notice of the Board.
F. No. 394/68/2013-Cornmr (Inv.-Cus.) Pt.
Yours sincerely,
(Ranjana Chaudhary)
Assistant Commissioner,
(Investigation-Customs),
CBIC. New Delhi
|