Above Rs 30 lakh cases of Mis-declaration and Fraud Cases under Sec 135 of CA 1962 - Rs 30 lakhs Must be Reported to Enforcement Department for PMLA Action

[CBIC Instruction No.-05/2019-Customs dated 11.12.2019]

Sub: Reporting of cases warranting action under PMLA

Attention is invited to this office letter of even no. dated 02.03.2017 vide which it was requested that cases involving action under Section 135 of Customs Act, 1962, where total value involved is Rs. 30 lakhs or more, may be reported to Enforcement Directorate (ED) in the prescribed ML-I and ML-II.

2. In order to meet the international Anti-Money Laundering (AML) obligations and FATF recommendations the Union Government has brought several legislative changes to streamline the enforcement of PLMA and to make it more effective. In view of the above, ED has devised new reporting formats, namely, ML-I & ML-II (copy enclosed).

3. In this regard, formations under your jurisdiction may kindly be directed to report the requisite cases to ED in the prescribed ML-I and ML-II formats on a monthly basis under intimation to this office.

Encl: As above

F. No.394/51/2009-Commr(Inv.-Cus.)

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