CBIC issues guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962; Amends Para 6 of Circular dated October 23, 2015 to provide that in case of offence relation to Foreign Currency, prosecution may be launched immediately after issuance of show cause notice and where case relates to foreign nationals, prosecution may be launched at the earliest within 60 days, even before show cause notice issuance 

Circular No.12/2019-Customs dated May 25, 2019
To download click here