New Delhi, Aug 17 : The CBIC has released revised guidelines for arrest and bail in the case of offences that are which are punishable by the Customs Act, 1962.Although the Act does not define any limitations on the amount of money that can be used to exercise the power of arrest It is clarified that an arrest in the case of an offense, should be carried out only in circumstances that are exceptional and are described in the circular.
This includes cases of illegal importation in cases or bags under the Transfer of Residence Rules, where the market value of the items involved is at least Rs 50 lakh or more.
Cases of outright Smuggling of valuable goods , such as precious metal restricted items, prohibited goods or items that are notified pursuant to Section 123 of the Customs Act, 1962 or offenders who use foreign currency when the value of the offending item is Rs 50 lakh or more.
This includes cases relating to the importation of products for trade (i.e.appraisal cases) which involve deliberate error in the description of items with the intention of importing prohibited or restricted items and when the value of the item in question is 2 crore or greater.
It is also applicable to cases of fraudulent evasion or the evasion of duty that is worth the sum of Rs 2 crore or more.
In cases of fraudulent availment of drawback or an attempt to take advantage of drawbacks or exemptions from duty in the Customs Act, 1962, in connection with export of goods when the value of drawback or exemption from duty exceeds 2 crore or more.
The same applies to instances where an instrument is obtained from any authority through collusion, fraud, or deliberate misstatement or omission of facts and the use of the instrument when the duty relating to the use of the instrument is 2 crore or more.
The above mentioned criteria of value are not applicable in cases involving offences related to the following items: i.e.firearms, ammunitions, FICN and explosives, antiques art treasures wildlife items, wild life items as well as endangered species of the fauna and flora.
In these cases, the arrest, if needed, based on the nature of circumstances and facts of the case, can be considered regardless of the value of the offending item in the case, as stated in the circular.
.
