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Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Anti-Smuggling Unit)
Circular No. 46/2016 - Customs
Room No. 512, 5th 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 Commissioners/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. Webmaster, CBEC website
Subject: Guidelines for launching of prosecution in relation to
offences punishable under the Customs Act, 1962 - reg.
Madam/Sir,
Kind reference is invited to prosecution guidelines issued vide Board's Circular
No. 27/2015-Customs dated 23.10.2015 on the above mentioned subject.
2. It has been decided to amend Para 6 of the aforesaid 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, antiques, art treasures, wild life items and
endangered species of flora and fauna may preferably be launched immediately
after issuance of show cause notice”
3. The Principal Chief/Chief Commissioners, Principal Directors General/
/Director Generals and 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 the notice of the
Board.
Yours faithfully,
(Rohit Anand)
Under Secretary to the Government of India
F.NO. 394/68/2013-cus (AS)
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