Circular No.28/2015-Customs New Delhi, dated 23rd October,
2015
F.No.394/68/2013-Cus (AS)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Anti-Smuggling Unit)
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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-Customs
[F.No.394/68/2013-Cus (AS)] dated
23.10.2015.
2. 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:
(a) 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;
(b) 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;
(c) 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;
(d) 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
more. 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.
(e) 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.
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 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.
Yours faithfully,
Enclosures: As above
(A.C. Mallick)
Under Secretary to the Government of India
FORMAT
Monthly Report on Persons Arrested under the Customs Act,
1962
(excluding NDPS Act) in a Zone
Sl.
No
Name,
Designation
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)
Amou
nt of
Duty
evade
d
(Rs.
in
crores
)
Role in
evasion/
smugglin
g of goods
and
nature of
evidence
collected
Appraisin
g case/
outright
smuggling
case
Total
Enclosure to the Circular No. 28/2015-Customs dated
23/10/2015 issued vide F.No.
394/68/2013-Cus (AS)
