CUSTOMS CIRCULARS, INSTRUCTIONS & ADVANCE RULING
2018

Instruction no. 19/2018, F. No. 394/107/2018- Commr (Inv.-Cus.), Dated: 22nd November, 2018

Government of India

Ministry of Finance

Department of Revenue

Central Board of Indirect Taxes & Customs

(Investigation - Customs)

To,

All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive)

All Principal Chief Commissioners/Chief Commissioners of Customs & Central Excise.

All Principal Director General/Directors General of CBIC, Webmaster, CBIC.

Subject: Proforma for submission of Arrest Report and Incident Report - reg.

I am directed to refer to Board's Circular No. 38/2013 dated 17/09/2013 read with Board's Circular No. 28/2015-Customs dated 23.10. 2015 regarding the guidelines for Arrest and Bail in relation to offences punishable under Customs Act, 1962, and to state that arrest reports in terms of para 5 of circular dated 17/09/2013 are received in different formats. Similar is the case in the case of furnishing Incident Reports on Search/Seizure etc. Further, a number of copies of such reports are received in the Board which ultimately get marked down to the Anti-Smuggling Unit/Commissioner (Investigation-Customs) Sections resulting in plug up of papers.

2. To maintain uniformity in reporting and make compilation of such reports easy, Board has decided to prescribe formats for reporting arrest and other incidents. Accordingly, all the field formations are instructed that henceforth, Arrest Report in terms of Para 5 of circular dated 17/09/2013 shall be made in the proforma given at Annexure I and Incident reports shall be made in the proforma given at the Annexure II.

3. Further, all such reports shall be sent only by e-mail and the practice of sending hard copies shall be stopped. A copy of the report shall be marked to the Commissioner (Inv.-Customs) at mgt.valavan@.nic.in and ranjana.chaudharv@nic.in.

4. The Chief Commissioners/Director General are hereby directed to circulate the present guidelines to all the formations under their charge. Difficulties., if any, in implementation of the aforesaid guidelines may be brought to the notice of the Board.

(Ranjana Chaudhary)

Assistant Commissioner

(Investigation-Customs)

(ranjana. chaudhary@gov. in)

Annexure-I

(To Board Instruction/20I8)

F.No.	Date:

From:	The Principal Chief/Chief Commissioner of Customs
	mj

To:
	The Member (Investigation)
	CBIC

Intimation of Arrest
(In term of Board's Para 5 of Circular no. 38/2013 dated 17.09.2013)
1.	Date of Arrest	:
2.	Time of Arrest
3.	Place of Arrest with address	:
4.	Name of the person	:
5.	Date of Birth
6.	S/o, D/o. W/o	:
7.	Identification Document Type	:
8.	Identity Document No.	:
9.	Nationality	:	Indian/Other (If other, specify) :
10.	Offence Committed	:	Outright Smuggling/Commercial Fraud :
11.	Details of the offence (Not more than 50 words)	:
12.	Whether any seizure made,	:	(Yes/No)
13.	If yes, specify	:

	Signature
	Name of the Chief
	Commissioner/Director General
Copy to:
Member (Incharge of the Zone):

Annexure II

(To Board instruction -------------------- 2018)

F. No.	Date:

From

To
Member (Investigation), CBIC

INCIDENT REPROT
1.	Date	:
2.	Case Details (Outright Smuggling Seizure)
a.	Direction	:	Inward/Outward
b.	Item Seized	:	Gold. Narcotics/
c.	Quantity seized(Standard unit quantities such as kg, L or m shall be used, in case of cigarettes. The quantity in number of sticks shall be used, in other cases Numbers shall be used.)		FICN/Wildlife/Flora/Fauna/ODS/IPR/Others(Specify)
d.	Value of the good seized)In the case of Narcotics Local Market value shall be used, in the case of FICN. the face value shall be indicated)	:
e.	Place of seizure	:
f.	Smuggled through	:	Air/Sea
g.	Customs Area	:	Port. ICD/CFS/Courier
		:	Terminal/Baggage/Town
h.	Origin	:	Country :
		:	Port Ariport:
i.	Details of Person (s) involved	:	Name:
			Nationality:
			Identification Document:
			Document Number:
j.	Modus operandi (not more than 50 words)
3.	Case Details (Commercial frauds)
a.	Direction	:	Import, Export
b.	Broad category of evasion	:	Undervaluation/ Misdeclaration /Misuse of DEEC/Advance Licence Scheme/ Misuse of F.PCG Scheme, Misuse of EOU/EPZ/SEZ Scheme/Misuse of end use and others notification/Others(Specify)
c.	Duty Involved	:
d.	Duty recovered (if any)	:
e.	Commodity Group (s)	:
f.	Importer details	:	Name:
			IEC:
g.	Any Seizure involved	:	Yes/No
h.	if yes, details of seizuret not more than 50 words)	:
i.	Modus operandi (not more than 50 words)
4.	Any other remarks

	Signature
	Name of the Chief Commissioner/
	Director General
Copy to:
Member (Incharge of the Zone):