Customs
Streamlines Data Handling in Offence Cases, Time Line Prescribed without Public
Reporting or Audit of Actions
The Central Board of Indirect Taxes and Customs (CBIC) has
issued revised instructions for the upgraded DIGIT (Data Integration and
Governance Intelligence Tool) platform, effective from 1 April 2026, replacing
all earlier guidelines on offence case reporting.
Key features of the new framework include:
·
Standardized
classification of offence cases
into three categories: outright smuggling, commercial fraud, and cases under
the NDPS Act, Wildlife Protection Act, and allied laws.
·
Mandatory
recording of cases
at the stage of search, summons/investigation initiation, or
seizure/confiscation.
·
Exemption
for minor cases
below specified value thresholds (₹5 lakh for baggage violations,
₹20 lakh for assessment-group cases at ports/ICDs/air cargo complexes,
and ₹1 lakh for courier, post office, and land border cases), except
where reward claims are involved.
·
Comprehensive
data capture requirements
covering searches, summons, seizures, arrests, investigations, adjudication,
appeals, and prosecution proceedings.
·
Strict
timelines
prescribed for uploading data, generally within five days of key events such as
searches, summons, seizures, arrests, SCN issuance, and prosecution actions.
·
Enhanced
offender profiling,
including collection of identifiers such as IEC, GSTIN, PAN, Aadhaar, passport
details, and contact information. Passport details are mandatory for offenders
intercepted during international travel.
·
Three-tier
DIGIT administration structure
established with National, Zonal, and Commissionerate-level Nodal Officers
responsible for data accuracy, monitoring, and reconciliation with Monthly
Performance Reports (MPRs).
·
Auto-population
of MPRs from DIGIT
to be expanded from FY 2026-27, leading to withdrawal of earlier monthly
reporting requirements and reinforcing DIGIT as the primary enforcement data
repository.
[CBIC Instruction No. 10 dated
18.06.2026]
Subject: Completion of Data Entry in DIGIT.
Reference is invited to CBIC Instruction No. 07/2023 -
Customs dated 28.02.2023 regarding the completion of data entry in DIGIT. The
DIGIT application has undergone a comprehensive upgradation and has gone live
on 01.04.2026.
2. In this context, based on the feedback on capture of
data flow in DIGIT and varied practises followed by different field formations
was reviewed and following was observed, -
i. Instances of incorrect reporting of type of case such as
reporting of NDPS seizure cases as outright smuggling import/export cases
rather that under NDPS category;
ii. Lack of clarity of stage of recording a case in DIGIT,
whether at the time of search or on the date of issuance of summons or when the
case actually gets confirmed later;
iii. There is no specific threshold criterion for defining
minor cases
3. Hence, it was felt that the DIGIT instructions need to
be reviewed and modified suitably to ensure a uniform approach to be followed
by all field formations while data is captured in the system. These
instructions are issued in supersession of all the instructions issued earlier,
specifying the criteria as to what data needs to be entered in DIGIT and the
applicable timelines for the same.
4. Types of Cases to be entered in DIGIT: Only those
"offence cases" which are covered under the following categories need
to be entered in DIGIT:
a) Outright smuggling cases, such as, the cases –
i. in which no declaration for the offending goods was made
in a bill of entry, shipping bill, bill of export, import manifest, export
manifest under the Customs Act or under the regulations under Section 84 of the
Customs Act;
ii. involving unauthorised removal of goods from Customs
area, warehouse, SEZ, EOU etc, or
iii. in which no declaration for the goods was made under
the regulations under Section 81 of the Customs Act; or
iv. in which the declaration was made to import or export
goods prohibited under Section 11 of the Customs Act;
b) Commercial fraud cases, that is, other than outright
smuggling cases as per Para 4a above. Examples include cases that involve
import or export of goods through fraudulent, falsified, incorrect or
misleading declarations viz. mis-declaration, misclassification,
under/over-invoicing, wrong availment of exemption
notifications, misuse of FT A/PT A/CEPA, non-payment of ADD/CVD/Safeguard duty,
fraudulent availment of drawback and other export
incentive schemes.
c) Cases under the provisions of NDPS Act, Wildlife
(Protection) Act, 1972 and other allied Acts.
Note: in order to ensure uniformity in the data
classification, it is clarified that
i. The category of a case for entry in
DIGIT shall be determined based on the statute under which the offence is
primarily booked or proposed to be booked;
ii. Where multiple laws are applicable, the main Act
governing the offence shall decide the case category in DIGIT.
For instance, in cases involving NDPS in imported
consignments, the case shall be categorised under the NDPS category, even
though it may be in the course of import and thus shall not be classified under
Outright smuggling {Import).
4.1 The first entry regarding any Offence case shall
mandatorily be done on occurrence of any of the actions mentioned below within
the timelines specified in subsequent paras for Data Entry:
1. Search under the Customs Act or other Act(s);
2. Investigation initiated on the basis of the summons I
letters issued under the Customs Act or other Act(s); and
3. Seizure/confiscation under the Customs Act or other
Act(s);
4.2 It is hereby clarified that the minor cases, i.e. the
cases during the course of normal executive work where assessment
groups/Customs officers have detected discrepancy and the matter involves both,
-
a. adjudication with waiver of written Show Cause notice;
and
b. release of goods on imposition of redemption fine and
penalty
need not be entered in DIGIT, if the value of goods
involved is below the threshold which is, -
(i) value of goods involved less
than Rs 5 Lakh for cases at international airports regarding minor violations
of Baggage Rules;
(ii) value of goods involved less than Rs 20 Lakh for cases
by Assessment Groups at Sea Ports, Inland Container Depots (ICDs) and the Air
Cargo Complexes;
(iii) value of goods involved less than Rs 1 Lakh for cases
at courier terminals or foreign post offices;
(iv) value of goods involved less than Rs 1 Lakh for cases
involving minor/ petty violations at Land Customs Stations (LCSs) or Land
Border Preventive Formations.
Notwithstanding above, in order to be eligible for reward
disbursal, the case has to be necessarily entered in the DIGIT.
4.3 The detections made by Audit Commissionerate need not
be entered into DIGIT.
5. Stages of Data Entry in DIGIT: Data entry in DIGIT is to
be done at the following stages:
I. Search: Searches conducted under the Customs Act, the
NDPS Act or the Wild Life (Protection) Act, 1972 or other Acts, in a new
offense case or a sub-case emanating from the existing offense case, need to be
entered in DIGIT.
II. Summon: Summons issued under the Customs Act, the NDPS
Act or the Wild Life (Protection) Act, 1972 or other Acts, in a new offense
case or a sub-case emanating from the existing offense case, need to be entered
in DIGIT.
Ill. Seizure: Seizures of goods, documents and things need
to be entered in DIGIT, along with other relevant details likes place of
seizure, quantity of seizure, etc.
IV. Arrest: All arrests made under the provisions of the
Customs Act, the NDPS Act, the Wild Life (Protection) Act, 1972 or other Acts
need to be entered in DIGIT, along with DIN, wherever applicable. The details
of the detenue including his identity particulars
(such as Aadhaar Number, PAN, Passport Number, Driving License or any other
document prescribed by the government authorities), place and date of arrest,
date of production before magistrate and other relevant details including those
of custody should be entered in DI GIT.
v. Investigation: Any investigation initiated on the basis
of letter(s) under the Customs Act, the NDPS Act or the Wild Life (Protection)
Act, 1972 or other Acts, needs to be entered in DIGIT.
VI. Conclusion of Investigations: Every investigation
attains completion stage through one of the following means: -
a. Issuance of Investigation Report (IR): All investigating
agencies are required to upload the IR on DIGIT once it is finalized. The field
formation to which the IR is forwarded need to be updated of the developments
by the investigating agency.
b. Issuance of Show Cause Notice (SCN) - The details of SCN
issued in each case need to be entered in DIGIT under SCN Module by the
respective SCN issuing field formation. A scanned copy of the SCN is also
required to be uploaded.
Note: In cases involving issue of multiple SCNs, where only
limited SCNs (like SCN for seizure) are issued, the case will continue to
figure under the ''pending investigation" category until all the SCNs are
uploaded and the "Issue" button is clicked, which will mark
completion of investigations.
c. Filing of complaint under NDPS Act - In such cases, on
conclusion of investigations, a complaint is filed in the competent court. Once
the complaint is filed, details of the same shall be entered in DIGIT.
d. Closure of investigations under the provisions of
Section 28(2) of the Customs Act, 1962.
e. Closure of investigation under the provision of Section
28(6) of the Customs Act, 1962.
f. Closure of investigation in case of transfer of case to
other formation or other law enforcement authorities (e.g,
Forest, Police).
g. Case not established: This happens in cases, wherein,
after the completion of the investigation, no offence is established under the
applicable legal provisions.
VII. Adjudication: After issue of the Order-in-Original
(O-i-0), details of the same need to be entered in DIGIT along with copy of the
0-i-O by the office of respective Adjudicating Authority. The recommendation
whether the case is- fit for prosecution or not, along with the date of
recommendation should also be entered, along with the copy of the letter
issued. In case of common adjudicating authority or Commissioner (Adj.), such
entries shall be made by the office of Common Adjudicating Authority and Commissioner
(Adj.) respectively.
VIII. Post-Adjudication: The post-adjudication status of a
case, such as payment (including part payment) of confirmed dues ( e.g., duty, fine and penalty), filing of an appeal by
either by the party concerned or the Department or both, must be promptly
updated in DIGIT by the Commissionerate concerned, following timely
verification of the relevant details.
IX. Prosecution: In all cases, wherein prosecution
is approved by the sanctioning authority, following details also need to be
entered in DIGIT:
a. Sanction details (including name and designation of the
sanctioning authority, and the date of sanction);
b. Details of complaint (including Complaint No., Name of
the Court, Date of Complaint, etc.);
c. Outcome of complaint; and
d. Details of immunity granted (including through order of
Settlement Commission or Compounding of offences by the Competent Authority).
6. Timelines for Data Entry: The data contained in DIGIT is utilized
for reporting to Board, other Ministries including in drafting replies to
Parliamentary Questions and to generate various periodical reports. Thus, the
accuracy, integrity and its timely feeding of data in DIGIT is absolute sine
qua non for its utility. Accordingly, the following time-limits have been
prescribed for feeding/uploading of data in DIGIT:
a. Details of search - within 5 days of search in a new
offense case or a sub-case emanating from the existing offense case;
b. Details of summons - within 5 days of issuance of
summons in a new offense case or a sub-case emanating from the existing offense
case;
c. Investigation initiated on the basis of letters - the
timeline will be the same as in summons ((b) above).
d. Details of seizure of goods, documents or things -
within 5 days of seizure;
e. Details of arrest - within 5 days of date of arrest
along with entry of search, summons and seizure as the case maybe;
f. Uploading of IR - from the date of issuance of IR till
5th day of the following month;
g. Uploading of SCN - within 5 days from the date of
issuance/receipt of SCN;
h. Uploading conclusion of investigations - from the date
of approval of closure/completion of investigations by the competent authority
till 5th day of the following month;
i. Uploading details of adjudication - from the date of
issue of 0-1-0 till 5th day of the following month;
j. Uploading details of filing of appeals and orders in
various forum viz. Commissioner (Appeal), CESTAT I High Court etc. -
from the date of filing appeal or issuance of order till 5th day of the
following month by the jurisdictional executive Commissionerate;
k. Uploading details of sanction of prosecution- from the
date of approval of prosecution by the sanctioning authority till 5th day of
the following month;
l. Uploading details of filing of prosecution/complaint-
from the date of filing of complaint till 5th day of the following month;
m. Filing of complaint under NDPS Act - within 5 days of
date of filing of complaint.
n. As and when there is a payment made by the entity, all
such details should be captured in DIGIT within 5 days of electronic credit by
the investigating agency before issuance of SCN and thereafter by the
jurisdictional executive Commissionerate.
7. Capturing of data in DIGIT: DIGIT provides the facility
to capture data in detail for offenders (companies, firms, individuals, etc.)
such as company/firm details (e.g., IEC, GSTIN, PAN, CIN, address and contact
details - telephone/mobile number, e-mail), individual details ( e.g., Aadhaar
Number, PAN, Passport Number, Driving License or any other document prescribed
by the government authorities, and addresses, and contact details -
mobile/telephone number, e-mail),and travel details of passengers in the
applicable cases, including travel itinerary and passport number. While
registering a new case in the offence database or updating the data entry as
per the time limits during various stages of the investigation cycle, it should
be ensured by the case officer and the supervisory officers of the concerned
formation that maximum details in the database are incorporated. These details
thereafter may act as identifiers for such entities who are arrested/ noticee/ conoticee/ offenders
etc. Care should also be taken to properly classify the case, upload the
necessary documents and accurately fill remarks in the relevant fields,
including the duty involved/ seizure values.
Note: In case of offenders intercepted during international
travel, the passport details shall mandatorily be entered in DIGIT.
8. Administration of DIGIT: A 3-tier structure of Nodal
officers is prescribed for the administration of DIGIT.
|
S.No. |
Officer details |
Designated by |
Responsibilities |
|
1 |
National Nodal Officer |
Pr.DG I
DG of DRI |
a) Manage all-India
operations of DIGIT; b) Mapping of Nodal
officers; c) Make modifications in
DIGIT after 10th of the succeeding month after obtaining written approval of
the Pr Chief Commissioner/ Chief Commissioner/ DG along with,
- a. the certificate of the
JC/ ADC of the CC office that the amendments sought tallies with the MPR data
for the said month; and b. signed copies of the
relevant MPR of the said month. |
|
2. |
Nodal Officers of JC/ ADC
rank in the CC office and JD/ADD rank in the DRI Zonal Unit/DRI HQ |
PCC/CC of the concerned
Zone/ Pr.DG/DG of DRI shall designate the nodal
officer and details of such nodal officer shall be communicated to the
National Nodal Officer for mapping in DIGIT |
a) Ensure that the details
are fed and updated in the DIGIT in a timely and accurate manner. b) Strict and continuous
monitoring of DIGIT entries made by various formations/cells reporting to
them. c) Make modifications in
DIGIT entries after obtaining written approval of the concerned Pr.
Commissioner/ Commissioner or Pr. ADG I ADG, till 9th of succeeding
month (before filing of the MPR). |
|
3. |
Nodal Officer of AC/DC rank
in the Commissionerate/DRI Zonal Unit/HQ |
Pr. Commissioner/
Commissioner or Pr. ADG/ADG of the concerned commissionerate/DRI
Zonal Unit/HQ shall designate the nodal officer and details of such nodal
officer shall be communicated to the National Nodal Officer for mapping in
DIGIT |
a) Deal with all the issues
related to DIGIT at the Commissionerate/Zonal Unit including User Management
(that is mapping of new users and unmapping of
users who have been transferred out of the formation), timely feeding of data
in DIGIT and checking the accuracy of the data entered. b) Ensure that the data of
DIGIT matches with that fed in the Monthly Performance Report (MPR) submitted
by the respective formation; and c) Place the reconciliation
report in tis regard for the perusal of senior officer of rank of at least JC
by the 10th of every following month. |
All other users of DIGIT in a particular formation shall be
mapped or demapped by the nodal officer of that
formation after due approval of the concerned Pr. Commissioner/ Commissioner or
Pr. ADG/ ADG.
9.1 Monthly reconciliation between DIGIT data and MPR and
auto-population of MPR from DIGIT:
Consequent to letter F.No
21/100/2023-INV-CUSTOMS-CBEC-Part (1) dated 08.05.2025 as clarified by letter
dated 14.05.2025, the monthly MPR reports and DIGIT data is being reconciled by
the zones. Subsequently, for the month of December-2025 onwards, the arrest
details in the monthly MPR-DRI-CUS-8 report are being autopopulated
from the DIGIT database. Further, all the details in MPR-DRI-CUS-1 and
MPRDRI-CUS-8 will be auto-populated from upgraded DIGIT application from
financial year 2026-27 onwards for which an option in MPR-DRI-CUS-1 will be
given tofield formations for manually entering the
details of minor cases (para 4.2 supra) not entered in DIGIT. Hence, the
instructions for monthly report sought vide letter dated 08.05.2025, 14.05.2025
and the monthly report earlier prescribed under Circular No. 38/2013-Cus dated
17.09.2013, issued vide F. No. 394/68/2013-Cus(AS)
shall stand withdrawn from financial year 2026-27.
9.2 Gradually, the other MPR enforcement reports are also
being worked upon for getting the same auto-populated from DIGIT in due course.
Therefore, the correct and timely entry of case details in DIGIT is again being
emphasised for correct reporting of performance of field formations in the MPR.
10. As part of the initiative to promote the Digital
Governance framework of Government of India, all DIGIT related requests shall
be handled electronically with in the DIGIT system itself. Only in exceptional
circumstances, requests may be submitted through email to
dri-digit.admin@gov.in, the designated email address for DIGIT related
correspondence. Further, in accordance with Government of India's email policy,
only communications sent from official gov/nic email I.D's shall be processed.
11. The Principal Chief Commissioners/Chief Commissioners,
Heads of ORI Zonal Units are requested to circulate these Instructions to all
the field formations under their charge for strict compliance.
12. Difficulties, if any, in implementing these
instructions may be brought to the notice of the Board.