Revised Guidelines for Arrest and Bail in relation to Offences
Punishable under Customs Act, 1962
·
Cases involving
unauthorised importation in baggage/ cases under Transfer of Residence Rules,
where the market value of the goods
involved is Rs. 50,00,000/- (Rupees Fifty 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. 50,00,000/- (Rupees
Fifty Lakh) or more;
·
Cases 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 market value of the
offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more;
·
Cases involving
fraudulent evasion or attempt at evasion
of duty involving Rs. 2,00,00,000/- (Rupees Two Crore) or more;
·
cases involving
fraudulent availment of drawback or attempt to avail of drawback or any
exemption from duty provided under the Customs Act, 1962, in connection with export of goods, if the amount of drawback
or exemption from duty is Rs. 2,00,00,000/- (Rupees Two 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 market value of the offending goods is
Rs. 2,00,00,000/- (Rupees Two Crore) or more.
·
Cases involving
obtaining an instrument from any
authority by fraud, collusion, wilful misstatement or suppression of facts and
utilisation of such instrument where the duty relatable to such utilisation of
the instrument is Rs 2,00,00,000/- (Rupees Two Crore) or more.
·
The above criteria of
value mentioned in sub para 2.3 (a) to 2.3 (f) 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.”
[CBIC Circular No. 13/2022-Customs dated
16.08.2022]
Subject – Revised Guidelines for Arrest and Bail in
relation to offences punishable under Customs Act, 1962.
Attention 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 and Circular No. 28/2015-Customs dated 23.10.2015. The
threshold limit (s) specified in the guidelines therein has been further
streamlined in accordance revision of threshold limits for launching of
prosecution in relation to offences punishable under Customs Act, 1962
vide Circular No.12/2022-Customs [CBIC-21/209/2022-INV-Customs- CBEC)] dated
16.08.2022.
2. Accordingly, the para 2.3 of the existing guideline
issued vide F. No. 394/68/2013-Cus (AS) dated 17.09.2013 as amended by Circular
No. 28/2015 dated 23.10.2015 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 market value of the goods involved is
Rs. 50,00,000/- (Rupees Fifty 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. 50,00,000/- (Rupees Fifty
Lakh) or more;
(c) Cases 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 market value of the offending
goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more;
(d) Cases involving fraudulent evasion or attempt at evasion of duty
involving Rs. 2,00,00,000/- (Rupees Two Crore) or more;
(e) cases involving fraudulent availment of drawback or attempt to avail
of drawback or any exemption from duty provided under the Customs Act, 1962, in
connection with export of goods, if the amount of drawback or exemption from
duty is Rs. 2,00,00,000/- (Rupees Two 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 market
value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or
more.
(f) Cases involving obtaining an instrument from any authority by fraud,
collusion, wilful misstatement or suppression of facts and utilisation of such
instrument where the duty relatable to such utilisation of the instrument is Rs
2,00,00,000/- (Rupees Two Crore) or more.
(g) The above criteria of value mentioned in sub para 2.3 (a) to 2.3 (f)
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 Principal Chief Commissioners/Chief
Commissioners/Pr. Director Generals/ Director Generals are hereby directed to
circulate the present guidelines to all the formations under their charge.
4. Difficulties, if any, in implementation of the
aforesaid guidelines may be brought to the notice of the Board.
Enclosures: As above
F.No. CBIC-21/209/2022-INV-CUSTOMS-CBEC