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Instruction No. 07/2023-Customs

F. No. 394/02(298)/2020-COMMR (INV-CUS)-Part(1)

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
(Investigation – Customs)
*****
10th Floor, Tower-2, Jeevan Bharti Building,
Parliament Street, New Delhi-110001
Email ID: inv-customs@gov.in
Dated 28-02-2023

To
All Principal Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs and CGST,
The Director General of Revenue Intelligence (DRI),
All Principal Additional Director General/ Additional Director General, Zonal Units
of DRI,
Webmaster, CBIC.

Madam/ Sir,

Subject: Completion of Data Entry in DIGIT-reg.

Reference is invited to CBIC Instruction No. 06/2018-Customs dated 02.04.2018

regarding completion of data entry in DIGIT. As per said instructions, all the formations
were directed to complete the data entry in DIGIT by 31st March 2018. From 1st April
2018, all the Show Cause Notices (SCNs) and the Order in Original (O-i-O) were also
required to be uploaded on DIGIT.

2. DIGIT is India’s National Customs Offence Database and serves as the official
repository of all cases involving violation of the Customs Act, 1962 (hereinafter also
referred as Customs Act), the Narcotic Drugs & Psychotropic Substances Act, 1985
(hereinafter also referred as NDPS Act) and other Acts being enforced by the Customs
formations of the Central Board of Indirect Taxes and Customs (CBIC) including the
Directorate of Revenue Intelligence (DRI).

3. On examination of data uploaded by various Customs formations on DIGIT, it is

noticed that there are some discrepancies vis a vis data available in Monthly
Performance Reports (MPRs) as uploaded on DDM portal, and the data available on
these two platforms needs to be synchronized. Accordingly, these instructions are being
issued in supersession of all the instructions issued earlier, specifying the criteria as to
what all needs to be entered in DIGIT and the applicable timelines for the same.

4. Types of Cases to be entered in DIGIT: Only those “offence cases” covered under
the following categories need to be entered in DIGIT:
A. Cases of Outright smuggling (imports as well as exports) covered under the
provisions of the Customs Act, 1962;

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B. Cases involving violation of provisions of the Customs Act, 1962 or any other
law in the course of imports or exports of goods or misuse of international
trade promotion schemes framed by the Central government; and
C. Cases under the provisions of Narcotics Drugs and Psychotropic
Substances (NDPS) Act, 1985.

An “Offence case” for the purpose of these instructions will mean a case involving two
or more of the following actions:
1. Filing of DRI-1 (Recording of Information);
2. Preparation of DRI-2 (Seizure/Detection Intimation Report);
3. Arrest under the Customs Act, 1962 or other Act(s);
4. Search under the Customs Act, 1962 or other Act(s);
5. Summons under the Customs Act, 1962 or other Act(s); and
6. Seizure under the Customs Act, 1962 or other Act(s);

4.1 It is clarified that the cases booked by the Customs formation during the course of
normal executive work need not be entered in DIGIT. For illustration, routine cases
booked by the Customs officers on international airports involving minor violations of
Baggage Rules; or the cases booked by Assessment Groups in Sea Ports, Inland
Container Depots (ICDs) and the Air Cargo Complexes (which require spot adjudication)
and similar cases booked in courier terminals or foreign post offices need not be entered
in DIGIT. Similarly, the detections made by Audit Commissionerates should not be
entered in DIGIT.

5. Stages of Data Entry in DIGIT: Data entry in DIGIT is to be done at the following
stages:

(I) Detection: – Detection connotes confirmation of an offence on the basis of

seizure of goods, documents and things; or recording of a statement under the
relevant provisions of the applicable Act; or self-admission in writing by the
importer or exporter or their authorized signatory of commission of an offence
under the provisions of Customs Act ,1962 or any other Act.

(II) Arrest: – All arrests made under the provisions of the Customs Act or the
NDPS Act need to be entered in DIGIT, along with DIN, wherever applicable. The
details of the detenue like his identity (based on Aadhaar Number, PAN, Passport
Number, Driving Licence or any other document prescribed by the government
authorities), place and date of arrest, date of production before magistrate and
other relevant details including those of custody should be entered in DIGIT.

(III) Seizure: – Every seizure of goods, documents and things needs to be

entered in DIGIT, along with other relevant details likes place of seizure, quantity
of seizure, etc.

( I V ) Conclusion of Investigations: Every investigation attains completion

through one of the following means:-
a. Issue of Show Cause Notice (SCN) – The details of SCN issued in
each case need to be entered in DIGIT under SCN Module. A scanned
copy of the SCN is also required to be uploaded.

Note: In the cases involving issue of multiple SCNs, where only some
SCNs (like SCN for seizure) are issued, the case will continue to

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figure under the “pending investigation” category until all the SCNs are
uploaded and the “Issue” button is clicked, which will mark completion
of investigations.
b. Filing of Complaint under NDPS Act – In such cases, on conclusion of
investigations, a complaint is filed in the competent court. Once the
complaint has been filed, details of the same shall be entered in
DIGIT.
c. Closure of investigations under the provisions of Section 28(2) of the
Customs Act, 1962.
d. Closure of investigation under the provision of Section 28(4) of the
Customs Act, 1962, where the importer or the exporter has asked for
waiver of SCN or in case of transfer of case to other formation.
e. Case not established: – This happens in those cases, where after
investigation, no offence can be established under the provisions of
the applicable law.

(V) Adjudication: After issue of the Order-in-Original (O-i-O) or the Adjudication

order, details of the same need to be entered in DIGIT along with copy of the O-
i-O.

(VI) Prosecution: The decision of competent authority regarding whether a case

is fit for prosecution or not, also need to be entered in DIGIT under the
Prosecution module. In all those cases, where prosecution is approved by the
competent authority, following details also need to be entered in DIGIT:
a. Sanction details (including name and designation of the sanctioning
authority, and the date of sanction);
b. Details of Complaint (including Complaint No., Name of the Court, Date of
Complaint, etc.);
c. Outcome of Complaint; and
d. Details of Immunity granted (including through order of Settlement
Commission or Compounding of offences by the Competent Authority).

6. Timelines for Data Entry: The data contained in DIGIT is utilized for reporting under
various categories including in drafting replies to Parliamentary Questions and to
generate various periodical reports. Thus accuracy of data and its timely feeding in DIGIT
and crucial for its use. Following time-limits have been prescribed for feeding/uploading
data in DIGIT:
a. Details of Case Detection – within 5 days of detection of the case;
b. Details of Arrest – within 3 days of date of arrest;
c. Details of Seizure of Goods, documents or things – within 5 days of seizure;
d. Uploading of SCN – from the date of issue of SCN till 5th day of the following
month;
e. Uploading Conclusion of Investigations – from the date of approval of
closure/completion of investigations by the competent authority till 5th day of the
following month;
f. Unloading details of Adjudication – from the date of issue of O-i-O till 5th day of the
following month;
g. Uploading details of launch of prosecution- from the date of approval of
prosecution by the competent authority/ filing of complaint till 5th day of the
following month.

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