TMI BlogRevised Guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.10.2015 To All Chief Commissioners of Customs, All Chief Commissioners of Customs (Preventive), All Chief Commissioners of Customs , Central Excise and Service Tax, All Chief Commissioners of Central Excise and Service Tax, All Chief Commissioners of Service Tax, Chief Commissioner (AR), CESTAT, All Directors Generals, Web Master, CBEC. Sir/Madam, Subject - Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall read as under:- 2.3 While the Act does not specify any value limits for exercising the powers of arrest, it is clarified that arrest in respect of an offence, should be effected only in exceptional situations which may include: (a) Cases involving unauthorized importation in baggage/ cases under Transfer of Residence Rules, where the CIF value of the goods involved is ₹ 20,00,00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provided under the Customs Act, 1962 , if the amount of drawback or exemption from duty is Rs. l,00,00,000/- (Rupees One Crore) or more. In cases related to exportation of trade goods (i.e. appraising cases) involving (i) wilful mis-declaration in value / description ; (ii) concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962 , where FOB value of the off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Secretary to the Government of India FORMAT Monthly Report on Persons Arrested under the Customs Act, 1962 (excluding NDPS Act) in a Zone Sl. No. Name Designation and Age of the person arrested Date of arrest (dd/mm/yyy) Commissonerate/DRI Concerned (Location Code) Description and value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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