CBIC issues instruction to demarcate role of Central Intelligence Unit in anti-smuggling work

The Central Board of Indirect Taxes and Customs (CBIC) has issued an instruction to demarcate the role of the Central Intelligence Unit (CIU) in relation to anti-smuggling work. The CBIC has directed that in cases where there is a vigilance aspect or angle, the CIU should intervene and investigate. However, anti-smuggling cases that do not involve a vigilance angle should be handled by the Special Intelligence and Investigation Unit (SMB) or equivalent unit. Customs Houses without a separate CIU have been advised to set one up, and the overall head of a CIU must be a Principal Commissioner or Commissioner.

See Instruction No. 12/2023 dated 27.03.2023

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