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Circular No. 46/2016 - Customs
F.No. 394/68/2013-Cus (AS)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
(Anti-Smuggling Unit)
RK
Room No. 512, 5" Floor, Hudco Vishala Building,
R. K. Puram, New Delhi, dated 4"" October 2016

To
1. All Principal Chief/Chief Commissioner of
Customs/Customs (Preventive)/Central Excise/Service Tax
2. All Principal Directors General/ Directors General of CBEC.
3. All Principal Commissioners/Commissioners of
Customs/ Customs (Preventive)/Central Excise/Service Tax
Chief Commissioner (Authorised Representative —- CESTAT)
All Principal Commissioners/Commissioners of Directorates under CBEC
Settlement Commission
Webmaster, CBEC website MSS: She
Subject: Guidelines for launching of prosecution in relation to offences
punishable under the Customs Act, 1962 - reg.
Madam/Sir,
Kind reference is invited to prosecution guidelines issued vide Board’s Circular No.
27/2015-Customs dated 23.10.2015 on the above mentioned subject.
2. It has been decided to amend Para 6 of the aforesaid Circular to include Gold among
items in relation to which prosecution may preferably be launched immediately after issuance
of show cause notice. Accordingly, the Para 6 of the existing guidelines shall be substituted
as follows:
“Stage for launching of prosecution: Normally, prosecution may be launched
immediately on completion of adjudication proceedings. However, prosecution
in respect of cases involving offences relating to items i.e. Gold, FICN, arms,
ammunitions and explosives, antiques, art treasures, wild life items and
endangered species of flora and fauna may preferably be launched immediately
after issuance of show cause notice”.

3. The Principal Chief/Chief Commissioners, Principal Directors General/ /Director
Generals and Principal Commissioners/Commissioners are hereby requested to circulate the
present amendment to the existing prosecution 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.
Yours faithfully,
WWW, jAlL
(Rohit Ant d
Under Secretary to the Government of India
circulars no 46 2016 | iKargos