Arrest
Central Excise and Service Tax:
With the enhancement in Prosecution limits, the CBEC has also enhanced the monetary limits for arrest. Henceforth, arrest of a person in relation to offences specified under clause (a) to (d) of sub-section (1) of Section 9 of the Central Excise Act, 1944 or under clause (i) or (ii) of sub-section (1) of section 89 of the Finance Act, 1994, may be made in cases where the evasion of Central Excise duty or Service Tax or the misuse of Cenvat Credit is equal to or more than rupees one crore. Central Excise circular no. and Service Tax circular no. both dated 17-7-2015 stand amended accordingly.
CBEC Circular No.1010/16/2015-CX, Dated: October 23, 2015
Customs - Prosecution:
Baggage and Outright smuggling cases: Cases involving unauthorized importation in baggage / cases under Transfer of Residence Rules, where the CIF value of the goods involved is Rs. 20, 00,000/- (Rupees twenty lakh) or more;
Outright smuggling of high value goods such as precious metal, restricted items or prohibited items notified under section 11 of the Customs Act, 1962 or goods notified under section 123 of the Customs Act, 1962 or foreign currency where the value of offending goods is Rs. 20,00,000 (Rupees twenty lakh) or more.
Appraising Cases/ Commercial Frauds: where CIF value of the offending goods is Rs. 1,00, 00,000 (Rupees one crore) or more.
Publication of names of persons convicted: Section 135-B of the Customs Act, 1962, grants the power to publish name, place of business etc. of persons convicted under the Act by a Court of law. It is observed that this power is being exercised very sparingly. In all cases in respect of all persons, who are convicted under the Customs Act, 1962 the department should make a prayer to the Court to invoke this section.
CBEC Circular No.27/2015-Cus, Dated: October 23, 2015