Revised Guidelines for Arrest and Bail in Relation to Offences Punishable under Customs Act, 1962
Legal Category: Exim
Rule ACT: Customs Act
Update Type: Circular
Notification Date: 16, Aug, 2022
Notification No: 13/2022-Customs
Description: The Central Board of Indirect Taxes & Customs (CBIC) has issued revised guidelines for arrest and bail in relation to offences punishable under the Customs Act, 1962 wherein it has been clarified that the Customs Act, 1962 does not specify any value limits for exercising the powers of arrest, so any arrest in respect of an offence, should be effected only in exceptional situations as under:
1. Cases involving unauthorised importation in baggage or cases under Transfer of Residence Rules, where the market value of the goods involved is Rs. 50,00,000/-(Rupees Fifty Lakh) or more
2. Cases of outright smuggling of high value goods such as precious metal, restricted items or prohibited items or goods notified under section 123 of the Customs Act, 1962 or an offence involving foreign currency where the value of offending goods is Rs. 50,00,000/ (Rupees Fifty Lakh) or more
3. Cases related to importation of trade goods i.e. appraising cases involving wilful mis-declaration in the description of goods/concealment of goods/goods covered under Section 123 of the Customs Act, 1962 with a view to import restricted or prohibited items and where the market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more
4. Cases involving fraudulent evasion or attempt at evasion of duty involving Rs. 2,00,00,000/- (Rupees Two Crore) or more
5. Cases involving fraudulent availment of drawback or attempt to avail drawback or any duty exemption provided under the Customs Act, 1962, in connection with the export of goods, if the amount of drawback or exemption from duty is Rs. 2,00,00,000/- (Rupees Two Crore) or more. In cases related to exportation of trade goods i.e. appraising cases involving wilful mis-declaration in the value/description or concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962, where the market value of the offending goods is Rs. 2,00,00,000/- (Rupees Two Crore) or more
6. 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.
However, the aforestated criteria of value would not be applicable in cases involving offences relating to the items i.e. Fake Indian Currency Notes (FICN), arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna because in such cases, arrest, if so required, on the basis of facts and circumstances of the case, may be considered irrespective of the value of offending goods involved.