No Prosecution against Foreigners/NRIs on Detection of Non-declaration of Legally Acquired Foreign Currency: CBIC issues Guidelines for Prosecution of Customs Offences
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for the launching of Prosecution in relation to offenses punishable under the Customs Act, 1962 wherein the Board clarified that prosecution need not be launched against the foreigners/NRIs on the detection of non-declaration of legally acquired foreign currency exceeding the threshold limits of Rs 50 lakh, at the...
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for the launching of Prosecution in relation to offenses punishable under the Customs Act, 1962 wherein the Board clarified that prosecution need not be launched against the foreigners/NRIs on the detection of non-declaration of legally acquired foreign currency exceeding the threshold limits of Rs 50 lakh, at the time of departure.
The present nominal monetary thresholds with respect to launching prosecutions and related matters were provided in Circular No. 27/2015-Customs dated 23.10.2015. The Board, with the approval of the competent authority, has decided to revise the threshold limits for various categories of cases for launching prosecution.
The circular stated that for 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.
The circular stated that outright smuggling of high-value goods such as precious metal, restricted items or prohibited items notified under section 11 of the Customs Act, 1962 or goods notified under section 123 of the Customs Act, 1962 or foreign currency where the market value of offending goods isRs. 50,00,000/- (Rupees Fifty Lakh) or more.
“Further, in respect of cases involving non-declaration of foreign currency by foreign nationals and NRIs (normally visiting India for travel/business trips, etc.) detected at the time of departure from India, exceeding the threshold limits of Rs 50 lakh as prescribed above, if it is claimed that the currency has been legally acquired and brought into India but not declared inadvertently, prosecution need not be considered as a routine,” the circular said.
“Board’s Circular No. 27/2015-Customs dated 23.10.2015 stands modified to the extent above. Insofar as threshold limits are concerned, all cases where sanction for prosecution is accorded after the issuance of this Circular, shall be dealt in accordance with provisions of this Circular irrespective of the date of offense; cases where prosecution has been sanctioned but no complaint has been filed before the magistrate shall also be reviewed by the prosecution sanctioning authority in light of the provisions of this Circular,” the circular added.
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