Guidelines for Launching of Prosecution for offences under Customs Law
CBEC vide Circular No. 46/2016-Customs, Dated: October 04, 2016 has amended Para 6 of the Board’s Circular No. 27/2015-Customs dated 23.10.2015 to include Gold among items in relation to which prosecution may preferably be launched immediately after issuance of show cause notice. Accordingly, the Para 6 of the existing guidelines shall be substituted as follows:
“Stage for launching of prosecution: Normally, prosecution may be launched immediately on completion of adjudication proceedings. However, prosecution in respect of cases involving offences relating to items i.e. Gold, FICN, arms, ammunitions and explosives, antiques, art treasures, wild life items and endangered species of flora and fauna may preferably be launched immediately after issuance of show cause notice”
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