CBIC revises Guidelines for Arrest and Bail in relation to offenses punishable under Customs Act, 1962

Aug 17, 2022 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Central Board of Indirect Taxes and Customs (CBIC) on August 16, 2022 has issued Revised Guidelines for Arrest and Bail in relation to offenses punishable under Customs Act, 1962.

The following has been amended namely: -

• Arrest should only be made in certain situations which are namely: -

1. Unauthorised importation in baggage/cases where the market value of the goods involved is Rs. 50,00,000/-

2. Smuggling of high value goods such as precious metal, restricted items or prohibited items or goods where the value of offending goods is Rs. 50,00,000/- or more.

3. Importation of trade goods involving wilful misdeclaration in description of goods/concealment of goods/goods with a view to import restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/- or more

4. Cases involving fraudulent evasion or attempt at evasion of duty involving Rs 2,00,00,000/- (Rupees Two Crore) or more

Please refer to the notification for further cases where the Power of arrest can be exercised

 

[Notification No. 13/2022-Customs]

 


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