The Central Board of Indirect Taxes and Customs (CBIC) issued Instruction No. 27/2024-Customs on November 1, 2024, to assist Customs field formations in managing tax evasion investigations. This directive seeks to balance strict enforcement of customs regulations with the need to reduce disruptions to legitimate trade in both import and export sectors, promoting a smoother business environment.
Under the new guidelines, Customs officers are directed to adopt a more streamlined and transparent approach to their investigative processes, especially in suspected tax evasion cases. This includes establishing time-bound procedures, specifying clear documentation requirements, and providing regular updates to ensure timely resolution of investigations.
The undersigned is directed to note that Customs field formations frequently investigate tax evasion cases related to the import or export of goods, known as commercial intelligence/fraud (CI) cases. These differ from outright smuggling cases involving contraband. Given that the import and export processes involve business activities, investigations into CI cases must balance rigorous enforcement with ease of doing business.
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