CBIC releases Revised Guidelines on Arrest Report and Incident Report [Read Instructions]

The Central Board of Indirect Taxes and Customs (CBIC) has released revised guidelines and formats for Arrest Report and Incident Report (where arrest not made) in Customs. Revised Annexure-I (intimation of arrest) and revised Annexure- II (incident report where arrest is not made) formats are issued through the Instruction No. 02/2024 – Customs dated 15th February, 2024.

The intimation of arrest (revised Annexure-I) shall continue to be sent by the Chief Commissioner/Director General through email within 24 hours of the arrest of an individual.

The Board notes that incidents are cases (under the Customs Act 1962 that are related to outright smuggling and commercial frauds) with which every jurisdictional Commissioner is expected to be up to date. The incident report where arrest is not made (revised Annexure-11) has, from the beginning, sought to capture description/details that are usually routinely collected and reported to senior officers within a Commissionerate in near real-time basis.

Click on link given below to read the Instructions