MANU/CUST/0081/2021

Ministry : Ministry of Finance

Department/Board : Central Board of Indirect Taxes and Customs

Instruction No. : 21/2021-Customs

Date : 05.10.2021

Notification/ Circulars Referred : Circular No. 38/2013 dated 17.09.2013 MANU/CUCR/0053/2013;Circular No. 28/2015 dated 23.10.2015 MANU/CUCR/0028/2015;Instruction No. 19/2018 dated 22.11.2018 MANU/CUST/0094/2018

Citing Reference:
Circular No. 38/2013 dated 17.09.2013 MANU/CUCR/0053/2013  Referred

Circular No. 28/2015 dated 23.10.2015 MANU/CUCR/0028/2015  Referred

Instruction No. 19/2018 dated 22.11.2018 MANU/CUST/0094/2018  Referred

To,

The Pr. Director General-DGRI,
All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive),
All Pr. Chief Commissioners/Chief Commissioners of Customs & Central Excise.Madam/Sir,

Submission of intimation of Arrest report and Incident report

I am directed to refer to the Board's Circular No. 38/2013 dated 17.09.2013 read with CBIC Circular No. 28/2015 dated 23.10.2015 regarding the guidelines for Arrest and Bail in relation to offenses punishable under Customs Act, 1962, and Board's Instruction No. 19/2018 dated 22.11.2018. The Circular No. 38/2013 instructs inter-alia that (para 5 ibid): "Chief Commissioners/DGRI shall send a report on every arrest to the concerned Member within twenty-four (24) hours of the arrest. To maintain an All India record of arrests made under the Customs Act, 1962, a monthly report of all persons arrested in the Zone shall be sent by the Chief Commissioner to DRI (Hqrs) in the format prescribed and enclosed, by the 5th of the succeeding month and the same would be compiled and sent to Anti-Smuggling Unit, CBEC by 10th of every month zone wise." The Instruction No. 19/2018 dated 22.11.2018 prescribed the format for reporting arrests. It is noticed that many a time arrest reports are not submitted within the stipulated time and in the format prescribed. Also, the arrests made by the formations are not intimated to the Member (Investigation).