CBIC Revises Guidelines for Arrest and Bail relating to Customs Offences [Read Circular]

The Central Board of Indirect Taxes and Customs (CBIC) has revised the guidelines for the arrest and bail relating to customs offences.

As per the circular issued on Tuesday, the Board has specified that the cases involving unauthorized 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.

Further, the cases related to the importation of trade goods (i.e. appraising cases) involving wilful misdeclaration in the description of goods/concealment of goods/goods covered under section 123 of Customs Act, 1962 with a view to importing restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more.

Also, the cases related to the importation of trade goods (i.e. appraising cases) involving wilful misdeclaration in the description of goods/concealment of goods/goods covered under section 123 of Customs Act, 1962 with a view to importing restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more.

As per the circular, the 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 offenses relating to items i.e. FICN, arms, ammunitions and explosives, antiques, art treasures, wildlife 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 the value of offending goods involved,” the circular said.

To Read the full text of the Circular CLICK HERE

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