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ARTICLE · 01 SEPTEMBER 2022

Customs Alert - August 2022

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Arrest and Prosecution are the most feared weapons in the armory of the Tax administrator. The recent guidelines introduced by the Government, put restraints on the manner of exercise...

IndiaInternational Law
Reena Khair
Reena Khair
Shampa Bhattacharya
Shampa Bhattacharya
Subham Jaiswal
Subham Jaiswal
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Customs Alert

1 Enhancement of Monetary Limits gives relief to Importers and Exporters from Arrest and Prosecution

Arrest and Prosecution are the most feared weapons in the armory of the Tax administrator. The recent guidelines introduced by the Government, put restraints on the manner of exercise of these powers to rule out arbitrariness, unfairness and to restrict such actions to serious offenders.

There is no monetary limit for the exercise of the powers of arrest under the statute, but by Circular Nos. 12/2022-Cus. and 13/2022-Cus. both dated August 16, 2022, the Board has clarified that arrest should be made only in exceptional circumstances.

Under the new guidelines, no arrests or prosecutions can be initiated in the following cases:

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