CBIC Issues Updated Formats for Arrest and Incident Reporting in Customs Cases [Read Format]

The Ministry of Finance, through the Central Board of Indirect Taxes and Customs (CBIC), issued Instruction No. 10/2025-Customs dated 13.05.2025, revising the formats for arrest reports and incident reports in customs-related enforcement cases. This instruction replaces earlier reporting templates and mandates the inclusion of a DIGIT ID in all such reports, marking a significant step towards digitised case tracking and streamlined enforcement documentation.

The new instruction follows up on Instruction No. 02/2024-Customs dated 15.02.2024 and retains most of its provisions while updating only the formats and submission requirements for the two key reporting tools used by customs officers during enforcement action:

1. Annexure-I: Arrest Report (used when an arrest is made)
2. Annexure-II: Incident Report (used when an offence is detected but no arrest is made)

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Mandatory Inclusion of DIGIT ID

A key feature of the revised formats is the mandatory inclusion of DIGIT ID, a unique identifier used for digitally tracking enforcement cases within the CBIC’s internal systems. This move is aimed at improving data consistency, tracking of action taken, and enabling analytical oversight at higher administrative levels.

Key Details Required in Revised Formats

Annexure-I – Arrest Report

When an arrest is made, officers must now report comprehensive details such as:

• DIGIT ID, date, time, and place of arrest
• Personal information of the arrested person, including nationality and ID proof
• Description of the offence (e.g., outright smuggling, commercial fraud), including supporting document numbers, type of scheme misused (e.g., EPCG, SEZ, Advance Authorisation)
• Whether a seizure was made, and if so, full seizure details including nature, quantity, location, and value of the goods

This report is to be submitted via email to multiple senior officers, including the Member (Compliance Management), Member (Zone In-charge), Commissioner (Investigation-Customs), and heads of DRI and DGARM.

Annexure-II – Incident Report (Where Arrest is Not Made)

In cases where customs offences are detected but no arrest is made, officers are now required to file an incident report containing:

• Details of the evasion or fraud, including type (e.g., mis-declaration, undervaluation, scheme misuse)
• Information about the seized items (if any), including value, quantity, origin, and movement details
• Details of individuals or entities involved, including their identification documents, PAN, IEC, and GSTIN
• A concise modus operandi explanation (up to 50 words)

The format also accounts for cases where there is no physical seizure but where fraudulent activity such as misuse of export promotion schemes is detected.

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Email-Based Submission Protocol

Both reports must be submitted via email as specified in the instructions. Designated recipients include senior functionaries at the CBIC and its intelligence arms (DRI and DGARM), ensuring timely reporting and central monitoring of enforcement activity across customs formations.

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