Guidelines for launching of Prosecution in relation to offences punishable under the Customs Act, 1962 - foreign currency, foreign nationals.

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..... ndirect Taxes and Customs (Investigation - Customs) **** 10 th floor, Tower-2, Jeewan Bharti Building 124 Connaught Circus (Near janpath), New Delhi 110001 Tel 011-21400625 Email ID : [email protected] Date 24.05.2019 To 1. All Principal Chief Commissioners/ Chief Commissioner of Customs/Customs (Preventive)/C .....

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..... Board that there has been a steep rise in the cases of outright smuggling of gold and foreign currency by foreign nationals and these accused persons have no interest/ assets in India; and once released on bail, they are not available to face trial. Therefore, service of Show Cause Notice (SCN) to these foreigners also becomes difficult. Accordingly, it was suggested that 'foreign currency' .....

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..... tely after issuance of Show Cause Notice under the Customs Act, 1962 . Further, in cases involving Foreign National(s), prosecution may be launched at the earliest, even before issuance of the Show Cause Notice. 4. The Principal Chief Commissioners/ Chief Commissioners, Principal Director Generals/ Director Generals and the Principal Commissioners/ Commissioners are hereby, requested t .....

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