The Central Board of Indirect Taxes and Customs ( CBIC ) issued Instruction No. 02/2024-Customs on February 15, 2024, introducing revised guidelines and formats for the reporting of arrests and incidents related to smuggling.
The emphasis is on promptly sharing Annexure-II incidents to bolster risk profiling and curb smuggling activities. The revised formats aim for consistency and mandate reporting via email to specified addresses.
Chief Commissioners/Director Generals are required to provide arrest intimation ( Annexure-I ) within 24 hours, while immediate reporting of incidents ( Annexure-II ) is stressed for effective risk-based targeting.
Referring to previous instructions, it’s noted that Annexure-II incidents are not consistently shared across various Zones, and the quality of reported information often lacks detail necessary for enhanced risk profiling.
Establishing a comprehensive database is deemed essential for early detection and prevention of smuggling activities. To address these concerns, revised formats for Annexure-I and Annexure-II are provided with a guide to ensure uniformity in data reporting. Reporting is to be conducted solely via email to designated addresses.
The Board emphasised that incidents under the Customs Act 1962, related to smuggling and commercial frauds, are crucial for all jurisdictional Commissioners to stay informed about. Instructions are provided for immediate reporting of incidents ( Annexure-II ) by Commissioners/ADGs via email to the Board and other designated recipients.
Each Commissioner is urged to align their internal reporting processes with the Board’s requirements. Chief Commissioners are tasked with ensuring strict compliance with these instructions within their respective Zones.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
