Prosecution In Relation To Offences Punishable Under Customs Act, 1962
Dated 23rd October, 2015 | Copy of | Circular No.27/2015-Customs | F.No.394/68/2013-Cus (AS) Government of India Ministry of Finance Department of Revenue Central Board of Excise & Customs (Anti-Smuggling Unit) New Delhi Guidelines for launching of prosecution in relation to offences punishable under Customs Act, 1962 - reg. Attention of the field formations is invited to the existing prosecution guidelines issued by the Ministry vide order No.394/71/97-CUS (AS) dated 22.06.1999 revising the guidelines issued vide order No.711/16/84-CUS (AS) dated 21st May, 1990 and 20th February, 1992. 2. Since then, several significant changes have been effected in the Customs Act and other relevant enactments. Amendments and changes were made in section 135 of Customs Act, 1962 vide Finance Act, 2007 and Finance Act, 2013 relating to threshold ...
