Quick Summary
The Central Board of Indirect Taxes and Customs (CBIC) has released Instruction No. 27/2024-Customs, dated November 1, 2024, to guide Customs field formations on handling tax evasion investigations while promoting ease of doing business. This directive aims to strike a balance between rigorous enfor
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FAQ :
The new guidelines aim to balance thorough tax evasion investigations with promoting ease of doing business for importers and exporters, ensuring legitimate trade is not unduly disrupted.
These guidelines focus on 'commercial intelligence/fraud' (CI) cases, which involve suspected tax evasion in the import or export of goods, distinct from outright smuggling.
Ideally, a CI case investigation should reach its conclusion within one year.
The guidelines instruct officers to avoid unnecessary detainment of goods, use streamlined and transparent investigative processes, and seek information holistically to minimise interaction with businesses.
The Commissioner is responsible for approving the initiation, development, and completion of any intelligence or investigation within their jurisdiction, ensuring a balanced approach.
Yes, officers are advised to seek documents preferably by letter, issue summons with reasonable timeframes, clearly state the relevancy of requested information, and avoid vague or general expressions in inquiries.
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