The Special Intelligence and Investigation Branch (SIIB) of the Air Cargo Complex (Import), under the Import Commissionerate, ACU, New Customs House (NCH), IGI Airport, New Delhi, headed by Principal Commissioner Dheeraj Rastogi, has booked a significant case against an importer for deliberate forgery of commercial invoices with the intent to unlawfully avail duty exemptions under the Advance Authorisation scheme.
According to the official press release, the importer altered the description and Customs Tariff Heading (CTH) of the imported goods. The fraudulent practice involved changing the classification from “Cylinders” (CTH 76130000) to “Aluminium-lined Fibre-Wrapped Shells” (CTH 76169990), aiming to secure an illegitimate duty exemption. The goods were subsequently supplied to multinational companies through an intermediary company located in Bengaluru.
The investigation revealed that this fraudulent activity resulted in a wrongful duty exemption amounting to more than ₹10 crore. Such acts undermine the integrity of the customs framework and cause significant revenue loss to the exchequer.
In a decisive action, the Managing Director of the importing company, identified as the primary beneficiary of these fraudulent transactions, was arrested on September 8, 2025. The offenses committed are punishable under Sections 132 and 135 of the Customs Act, 1962, which deal with forgery of documents and fraudulent practices to evade customs duties.
The Additional Commissioner of Customs, ACC Import, New Delhi, signed off on the press release, confirming that further investigation into the matter is actively underway to identify any additional accomplices and to prevent recurrence of such violations.
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