The Central Board of Indirect Taxes and Customs (CBIC) has notified Controlled Delivery (Customs) Regulations, 2022 in order to track shipments of gold, silver etc.
- Manner to undertake controlled delivery: For the purposes of undertaking controlled delivery under section 109A of the Act, –
- The proper officer having a reasonable belief, that a suspect consignment, is being imported into or exported out of India, in the form of the baggage or otherwise, shall file a report in FORM-I proposing to undertake controlled delivery of such consignment and the report so-filed by the proper officer, shall be put up before the specified authority for approval of undertaking such controlled delivery.
- After due consideration, the specified authority may approve the controlled delivery of the suspect consignment and authorise the proper officer to undertake such controlled delivery.
- Upon receiving the approval of the specified authority to undertake controlled delivery, the proper officer may, if required, affix any mark or install any special investigative tools, including devices for track-and-trace monitoring of the suspect consignment, during the course of controlled delivery operation, without impacting or tampering with the nature of the said consignment as far as possible.
- While approving the controlled delivery of the suspect consignment, the specified authority may also issue a general authorisation in FORM-II, which may be presented to any other enforcement authority established by law for the time being in force, under the control of the Government of India or any State Government or Union territory or a foreign country, as the case may be, on demand, in case such other enforcement authority intends to take possession of the suspect consignment, due to infringement of any law for the time being in force.
- The proper officer may complete the controlled delivery at a time and place, where such officer identifies the person reasonably believed to be involved in the commission of an offence or contravention related to the suspect consignment.
- The proper officer may terminate the controlled delivery at any time, with the approval of the specified authority, in those cases where the proper officer has reasons to believe that there is a likelihood of a grave and imminent threat to the life of the proper officer herself/himself or the panchas or any other person.
- In case of the controlled delivery undertaken in respect of a suspect consignment destined to a foreign country, the controlled delivery shall be deemed to be completed under sub-regulation (5); or terminated under sub-regulation (6), at the time and the place, where from the suspect consignment moves out of the customs area or the customs port or the customs airport or a land customs station in India, for a foreign destination.
- Upon completion or termination of the controlled delivery, as the case may be, the proper officer shall submit a report to the specified authority in that regard.
- Where the suspect consignment is destined to a foreign country, the specified authority shall, upon receipt of the report under sub-regulation (8), inform, the competent authority of such foreign country, of such completion or termination, as the case may be.
- FORM I, which specifies Report For Obtaining Approval of the Competent Authority for Undertaking Controlled Delivery under the Controlled Delivery (Customs) Regulations, 2022.
- FORM II, which specifies Authorisation for Controlled Delivery.