CBIC has issued updated guidelines and formats for arrest reports and Incident Reports (in cases where arrests are not made).
The CBIC, through Instruction No. 02/2024-Customs dated February 15, 2024, has released updated guidelines and formats for reporting arrests and incidents. The focus is on promptly sharing Annexure-II incidents to improve risk profiling and counter smuggling activities. The revised formats aim to establish consistency and mandate reporting through email to specified addresses. Chief Commissioners/Director Generals are required to communicate arrest intimation (Annexure-I) within 24 hours. The Boards underscore the significance of immediate reporting of incidents (Annexure-II) for efficient risk-based targeting, urging strict compliance across all Zones.
The following message is intended to bring to your notice the Board’s Instruction No. 19/2018-Customs dated November 22, 2018, under F.No. 394/107/2018 Commr (Inv.-Cus.), which provided formats for conveying arrests (Annexure I) or other incidents (Annexure II). A subsequent instruction dated October 05, 2021, reiterated the importance of timely reporting, and a communication dated August 03, 2022, instructed the sharing of reports with the DG, ARM.
A review of existing databases and the received email correspondences highlights a significant lapse in the sharing of Annexure II incidents by several Zones. In certain Zones, the sharing of such incidents is inconsistent. It has been observed that descriptions or details provided in reported Annexure-I or II incidents are often insufficient for effective input into enhanced risk profiling. Recognizing the critical need for a comprehensive database, it is essential to collect and integrate accurate information for early detection of entities involved and a thorough understanding of their adjusting modus operandi. Swift updates to the database are crucial to achieving optimal risk-based targeting on a national scale, thereby nullifying tactics employed by syndicates across Zones, modes of carriage, or routes.
Considering the aforementioned points, revised formats for Annexure-I (intimation of arrest) and Annexure-II (incident report where arrest is not made) are attached herewith. To ensure consistency in the nature of data, a guide on how to fill the format is also provided. Reporting is to be exclusively done via email, simultaneously addressing the designated email addresses specified in these formats.
The revised Annexure-I for the intimation of arrest will remain subject to the same procedure, with Chief Commissioners/Director Generals required to send it via email within 24 hours of the individual’s arrest.
The Board acknowledges that incidents refer to cases under the Customs Act, 1962, associated with outright smuggling and commercial frauds. Each jurisdictional Commissioner is expected to stay informed about these incidents. The revised Annexure-II, focusing on incident reports where no arrest is made, has consistently aimed to capture descriptions and details routinely collected and reported to senior officers within a Commissionerate in near real-time.
For instance, if there is a schedule based on batches, shifts, or rosters for working, incidents are promptly brought to the attention of the Commissionerate in accordance with that schedule. In other cases, incidents are reported to senior officers usually on the same or the next day. Therefore, to ensure timely reporting, the Board mandates that whenever such incidents occur, the Commissioner/ADG should promptly email the Annexure-II to the Board and other specified recipients. Each Commissioner must ensure that their internal proformae for reporting such incidents are adjusted to align with the reporting requirements to the Board. Chief Commissioners are urged to ensure strict adherence to this instruction in their respective Zones.
The comprehensive instructions, along with the annexures, are available for reference at: https://taxinformation.cbic.gov.in/view-pdf/1000494/ENG/Instructions