TMI BlogGuidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962X X X X Extracts X X X X X X X X Extracts X X X X ..... Floor, Hudco Vishala Building, R. K. Puram, New Delhi, dated 4 th October 2016 1. All Principal Chief/Chief Commissioner of Customs/Customs (Preventive)/Central Excise/Service Tax 2. All Principal Directors General/ Directors General of CBEC. 3. All Principal Commissioners/Commissioners of Customs/ Customs (Preventive)/Central Excise/Service Tax 4. Chief Commissioner (Authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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 3. The Principal Chi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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