Arrest Report and Incident Report (where arrest not made) – revised formats.

Document Text

394/05/2021-Commr.(Inv-Cus) I/113975/2025 Instruction No. 10/2025-Customs Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes & Customs ***** New Delhi, Date: 13.05.2025 To, All Principal Chief Commissioner / Chief Commissioner, All Principal Director General / Director General, All Principal Commissioner / Commissioner, All Principal Addl. Director General/Addl. Director General, under CBIC Madam / Sir, Subject: Arrest Report and Incident Report (where arrest not made) – revised formats-reg. The undersigned is directed to draw your attention to Board’s Instruction No. 02/2024-Customs dated 15.02.2024 on the subject matter. 2. It is to highlight that the details of DIGIT ID shall mandatorily be made part of the Arrest Report and Incident Report (where arrest not made). Accordingly, the reporting formats have been revised and enclosed as revised Annexure-I (intimation of arrest) and revised Annexure- II (incident report where arrest is not made) respectively. 3. The Arrest Report and Incident Report (where arrest not made) shall be sent by email to the addresses as per revised Annexure-I and Annexure-II. 4. Other aspects of Board’s previous Instructions, related to this matter, remain unchanged. Encl.: As above Yours sincerely, (Varun Yadav) Deputy Commissioner (Investigation-Customs Wing) Email : inv-customs@gov.in Tel No.: 011-21400625 394/05/2021-Commr.(Inv-Cus) I/113975/2025 Annexure-I (with Board’s Instruction No. 10/2025-Customs dated 13.05.2025) F.No. and Date INTIMATION OF ARREST From: Jurisdictional Pr. Chief Commissioner /Chief Commissioner or Pr. ADG/ADG To: Member (Compliance Management), CBIC (memberinv.cbic@gov.in) Member (In-charge of ……….. Zone), CBIC (_________@gov.in) CC: Commissioner (Investigation-Customs) (inv-customs@gov.in) Principal Director General, DRI (drihqrs@nic.in) Director General, DGARM (dgarm-cbec@gov.in) Details Filling guide Sr. No. 1 DIGIT ID 2 Date of arrest 3 Time of arrest 4 Place of arrest with address 5 Name of person arrested 6 Gender 7 Date of birth 8 Son/daughter/wife/husband of 9 Nationality 10 Identity document (preferably Passport) No. & date 11 Offence committed 12 Description of offence or repeat offence committed (in around 50 words or more) 13 Whether any seizure made 14 If yes, give details of seizure Mention Indian/ Other (if other, specify which) Mention outright smuggling / commercial fraud While describing the offence, include the following wherever applicable: (a) Area where offence committed by mentioning the name of seaport/ ICD/ CFS/ courier terminal/ airport (baggage/ transit/ tarmac/ rummaging)/ air cargo complex/ FPO/ LCS/ ICP/Other (b) Direction of offence, whether inward or outward (c) Document involved in offence, by mentioning the customs declaration document name (eg, BE/SB etc). No. and date for relevant mode (cargo/courier/post/pax baggage etc) and related BL/ MAWB/ HAWB/ AWB No. with IEC and GSTIN (if any) and flight/voyage/cruise No. (d) duty or prohibition, drawback, RoDTEP, ROSCTL involved (e) export promotion scheme like Advance Authorisation, EPCG, EOU, SEZ etc. or notification misused Mention Yes/No In the details, include the following as applicable: (a) the date and place of seizure by specifying the name of the spot and name of the seaport/ ICD/ CFS/ courier terminal/ airport (baggage area/ transit/ tarmac/ rummaging)/ air cargo complex/ FPO/ LCS/ ICP/ other (like locality/ godown in a town or point on road or rail or domestic air network) (b) item (such as gold/ narcotics/ foreign currency/ FICN/ wildlife/ ODS / IPR/ antiquity/ other (specify). For commercial cases, mention the commodity with its CTH (c) for quantity mention Standard Units such as kg, litre, 394/05/2021-Commr.(Inv-Cus) I/113975/2025 metre, if necessary, in combination with each other. Mention number of sticks for cigarettes. For other items/cases, use numbers (d) mention value of the goods seized. State the Local Market Value in case of Narcotics and the face value in case of FICN. Name of Pr. Chief Commissioner/ Chief Commissioner/Pr. ADG/ADG Signature Annexure-II (with Board’s Instruction No. 10/2025-Customs dated 13.05.2025) INCIDENT REPORT (where arrest is not made) F.No. and Date From: Jurisdictional Pr. Commissioner / Commissioner or Pr. ADG/ADG To: Member (Compliance Management), CBIC (memberinv.cbic@gov.in) Member (In-charge of ……….. Zone), CBIC (_________@gov.in) CC: Jurisdictional Principal Chief / Chief Commissioner Commissioner (Investigation-Customs) (inv-customs@gov.in) Principal Director General, DRI (drihqrs@nic.in) Director General, DGARM (dgarm-cbec@gov.in) Sr. No. Outright Smuggling /Seizure Commercial fraud Filling guide 1 DIGIT ID 2 Date of incident 3 Broad category of evasion X 4 Direction 5 Mode used in smuggling 6 Item(s) seized 7 Quantity seized 8 Value of goods seized 9 Place of seizure In case of commercial fraud mention category such as undervaluation/ mis-declaration/ misuse of DEEC/ Advance Authorization/ EPCG/ EOU / EPZ/ SEZ scheme or of particular Sr. No. of an end-use or notification/ IGCR/ Duty Drawback or RoDTEP or ROSCTL scheme / others (to be specified) Mention Inward/Outward Mention air or sea or land Mention Gold/ narcotics/ foreign currency/ INR/ FICN/ wildlife / ODS/ IPR/ Others (specify). For commercial cases, mention the commodity with its CTH Mention Standard Units such as kg, litre, metre, if necessary, in combination with each other. The number of sticks be used for cigarettes. In other items/cases, use numbers. Mention Local Market Value in the case of Narcotics and face value in the case of FICN Name the spot and name the seaport/ ICD/ CFS/ courier terminal/ airport (baggage area/ transit/ tarmac/ rummaging)/ 394/05/2021-Commr.(Inv-Cus) I/113975/2025 X X X 10 Origin of goods seized 11 Loading port/airport 12 Unloading port/airport 13 Commodity group involved 14 Duty involved 15 Duty voluntarily paid (if any) 16 Details of person(s) involved 17 Modus operandi (upto 50 words) air cargo complex/ FPO/ LCS/ ICP/ other (like locality/godown in a town or point on road or rail or domestic air network) Mention country of origin of the goods Fill for inward incident involving seizure, where relevant Fill for outward incident involving seizure, where relevant Fill when there is no seizure in commercial fraud case Mention in Rs.Lakh upto two decimal points Mention in Rs.Lakh upto two decimal points Mention name, gender, date of birth, nationality, identity document (preferably Passport) No. & date; and PAN if available of the person. If there is also involvement of a firm (including importer or exporter), mention IEC and GSTIN as well. When include modus flight/voyage/cruise No. and/or customs declaration document name (eg. BE, SB etc), No. and date, and related BL/ MAWB/ HAWB/ AWB No. etc describing operandi, Signature Name of Pr. Commissioner/ Commissioner/Pr. ADG/ADG

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