In a proactive move to bolster anti-smuggling measures, the Central Board of Indirect Taxes and Customs (CBIC) has issued Instruction No. 02/2024-Customs, dated February 15, 2024. This directive introduces revised guidelines and formats for arrest and incident reporting, signaling a concerted effort to enhance risk profiling and prevent smuggling activities across various customs zones.
The undersigned is directed to draw your attention to Board’s Instruction No. 19/2018-Customs dated November 22, 2018 from F.No. 394/107/2018 Commr (Inv.-Cus.) which prescribed formats for informing arrest (Annexure I) or other incident (Annexure II). Subsequent instruction dated October 05, 2021 had reminded for timely reporting, while communication dated August 03, 2022 had directed sharing of reports with the DG, ARM.
A review of databases and email communications received thus far indicates that Annexure II incidents are not being shared by numerous Zones. The sharing by certain Zones is sporadic. The reported Annexure-I or II, many times contain description/detail that is insufficient as input for enhanced risk profiling. It is noted that the collection and integration of a proper database is very much required for the purpose of prevention of smuggling through early detection of entities involved and by understanding their adjusting modus operandi. The expeditious up-dating of database is imperative for achieving the optimum risk based targeting across Zones (i.e. nationally). This agility nullifies tactics that syndicates adopt across Zones or modes of carriage or routes.
Keeping the above in view, revised Annexure-1 (intimation of arrest) and revised Annexure- II (incident report where arrest is not made) formats are enclosed. A guide on how to fill the format is being provided to bring uniformity in nature of data. The reporting is to be made only by email and simultaneously to the addresses which are shown on these formats.
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-II) 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.
For example, if there is a batch or shift or roster based schedule of working, incidents are being brought to notice within the Commissionerate in line with such schedule. In other instances, the incidents are being brought to notice of senior officers normally on the same or next day. Therefore, for timely reporting, the Board prescribes that whenever such incidents arise, the Commissioner/ADG shall immediately email the Annexure-II to the Board and other addressees. Each Commissioner must ensure that his/her internal proformae for bringing to notice such incidents are aligned to suit the reporting to be made to the Board. The Chief Commissioners are requested to ensure strict compliance of this instruction in their respective Zone.
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