Regarding the division of the Central Intelligence Unit’s (“CIU”) duty in a Custom House in relation to anti-smuggling activities, the CBIC has issued Instruction No. 12/2023 dated March 27, 2023.
Examining references from the industry and stakeholders, it was found that different customs field formations had different practices for dividing work involving anti-smuggling cases between the Special Intelligence and Investigation Unit (SIIB) [Import/Export] and the Central Intelligence Unit (CIU).
The Board has examined the situation. The Board has decided that insofar as any anti-smuggling work, including in detecting irregularities in commercial cases involving loss of revenue or violation of any prohibition/restriction on import or export of goods, where case investigated has a vigilance aspect or angle, it should be the CIU who interviews the suspects. This is in light of precedent and keeping in mind developments over time, as well as acknowledging the need for specialisation and exclusivity of work.
Thus, anti-smuggling cases which in the first instance (including at intelligence stage) are viewed to involve only revenue and/or restriction prohibition angle and no vigilance aspect, should not be taken up by the CIU, but be handled by the SIIB (or equivalent unit). When an anti-smuggling case is suspected to involve vigilance and is taken up by the CIU, however, it is found to be not involving such an angle, it should be transferred to the SIIB for further follow up and finalizing the investigation.
Similar to this, anti-smuggling cases that are initially believed to have vigilance aspects (particularly at the intelligence stage) should be handled by the CIU rather than the SIIB. When an anti-smuggling case that the SIIB has taken up turns out to involve a vigilance angle after being initially assessed to only involve revenue and/or restriction-prohibition angles and no vigilance aspect, it should be transferred to the CIU for additional follow-up and concluding investigation.
Custom Houses that lack a separate CIU are urged to establish one. A Customs Zone should only have one unit executing centralised CIU tasks, with the possible exception that this may not always be possible due to administrative or geographic constraints. A Principal Commissioner or Commissioner must serve as the CIU’s overall leader. A centralised standing order placing the CIU with a specific Commissioner in the Customs Zone and outlining its general duties should be made by the Pr. Chief Commissioner/Chief Commissioner.
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