CBIC revises guidelines on arrest, prosecution for Customs violations

Central Board of Indirect Taxes & Customs has streamlined the monetary limit for exercising arrest, prosecution and bail with respect to offences committed under the Customs Act

Central Board of Indirect Taxes & Customs (CBIC) has streamlined the monetary limit for exercising arrest, prosecution and bail with respect to offences committed under the Customs Act. While revising these guidelines, the circulars, issued on August 16, also provided detailed scenarios, which could trigger action like arrest for violating the Customs rules.

According to the indirect tax body’s circulars, outright smuggling of high-value goods such as precious metals like gold and unauthorised import of goods — where market value exceeds Rs 50 lakh — could trigger prosecution and arrest. 

Meanwhile, cases involving duty evasion and mis-declaration of goods worth