Circular No. 12/2022-Customs dated 16 August 2022

Key pointers-

• The present nominal monetary thresholds with respect to launching prosecutions and related matters were provided in Circular No. 27/2015-Customs dated October 23, 2015.
• The revised threshold limits are given as under:

Baggage and Outright smuggling cases:

• Cases involving unauthorized importation in baggage/cases under Transfer of Residence Rules, where the market value of the goods involved is Rs. 50,00,000/- 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 market value of offending goods is Rs. 50,00,000/-  or more;

Appraising Cases/ Commercial Frauds:

• In cases related to importation and exportation of trade goods involving- willful mis-declaration in value/description and concealment of restricted goods or goods notified under section 11 of the Customs Act, 1962, where market value of the offending goods is Rs. 2,00,00,000/- or more.
•  In cases related to fraudulent evasion or attempt at evasion of duty under the Customs Act 1962, if the amount of duty evasion is Rs. 2,00,00,000/- (Rupees Two Crore) or more;
•  In cases related to fraudulent availment of drawback or attempt to avail of drawback or any exemption from duty provided under the Customs Act 1962, in connection with export of goods, if the amount of drawback or exemption from duty is Rs. 2,00,00,000/- (Rupees Two Crore) or more;
• Obtaining an instrument from any authority by fraud, collusion, wilful misstatement or suppression of facts and utilisation of such instrument where the duty relatable to utilisation of the instrument is Rs. 2,00,00,000/- (Rupees Two Crore) or more.
• Further, in respect of cases involving non-declaration of foreign currency by foreign nationals and NRIs detected at the time of departure from India, exceeding the threshold limits of Rs 50 lakh as prescribed above, if it is claimed that the currency has been legally acquired and brought into India but not declared inadvertently, prosecution need not be considered as a routine.