Arrest Report and Incident Report (where arrest not made) - revised formats-
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
Annexure-I
(with Board’s Instruction No. 10/2025-Customs dated 13.05.2025)
INTIMATION OF ARREST
F.No. and Date
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)
| Sr.No. |
Details |
Filling guide |
|
| 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 | Mention Indian/ Other (if other, specify which) | |
| 10 | Identity document (preferably Passport) No. & date | ||
| 11 | Offence committed | Mention outright smuggling / commercial fraud | |
| 12 | Description of offence or repeat offence committed (in around 50 words or more) |
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 customsdeclaration 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 |
|
| 13 | Whether any seizure made | Mention Yes/No | |
| 14 | If yes, give details of seizure |
In the details,
include the following as applicable: (a) the date and place of seizure by specifying the name of thespot 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, 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. |
Signature
Name of Pr.
Chief Commissioner/ Chief Commissioner/Pr. ADG/ADG
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 |
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) | |
| 4 | Direction | Mention Inward/Outward | ||
| 5 | Mode used in smuggling | Mention air or sea or land | ||
| 6 | Item(s) seized | Mention Gold/ narcotics/ foreign currency/ INR/ FICN/ wildlife / ODS/ IPR/ Others (specify). For commercial cases, mention the commodity with its CTH | ||
| 7 | Quantity seized | 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. | ||
| 8 | Value of goods seized | Mention Local Market Value in the case of Narcotics and face value in the case of FICN | ||
| 9 | Place of seizure | Name the spot and name 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) | ||
| 10 | Origin of goods seized | Mention country of origin of the goods | ||
| 11 | Loading port/airport | Fill for inward incident involving seizure, where relevant | ||
| 12 | Unloading port/airport | Fill for outward incident involving seizure, where relevant | ||
| 13 | Commodity group involved |
X |
Fill when there is no seizure in commercial fraud case | |
| 14 | Duty involved |
X |
Mention in Rs.Lakh upto two decimal points | |
| 15 | Duty voluntarily paid (if any) |
X |
Mention in Rs.Lakh upto two decimal points | |
| 16 | Details of person(s) involved | 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. | ||
| 17 | Modus operandi (upto 50 words) | When describing modus operandi, include 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 |
Signature
Name of Pr.
Commissioner/ Commissioner/Pr. ADG/ADG