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 ..... osecution in relation to offences punishable under the Customs Act, 1962 - regarding. with reference to prosecution guidelines issued vide Circular No. 27/2015- Customs dated 23.10.2015 on the above subject Board vide Circular No. 46/2016- Cus dated 04.10.2016 it has conveyed the decision to amend Para 6 of the aforesaid Circular to include Gold among items in relation to which prosecution may p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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