The Central Board of Indirect Taxes and Customs (CBIC) has issued instructions laying down comprehensive revised guidelines for the recording and management of customs offence cases in the DIGIT (Directorate General of Revenue Intelligence Information Technology) platform. 

The new instructions supersede all earlier directions on the subject and aim to ensure uniformity, accuracy, and timely reporting of customs enforcement activities across the country.

The move comes after CBIC reviewed feedback received from field formations and observed several inconsistencies in the manner in which cases were being recorded in DIGIT. These included incorrect classification of cases, ambiguity regarding the stage at which a case should be entered into the system, and the absence of clear thresholds for identifying minor cases.

Why CBIC Revised the DIGIT Instructions

According to the Board, the DIGIT application underwent a major upgrade and became operational in its enhanced form from April 1, 2026. Following the upgrade, CBIC found that different formations were adopting varying practices while entering data, leading to inconsistencies in reporting and monitoring enforcement actions.

The revised framework seeks to establish a standardized approach to ensure that all customs, preventive, and DRI formations report offence-related information in a uniform manner.

Categories of Cases to be Entered in DIGIT

CBIC clarified that only specified offence cases are required to be entered into DIGIT. These include:

1. Outright Smuggling Cases

These cover situations where:

• No declaration was made in customs documents such as Bills of Entry or Shipping Bills;
• Goods were removed unauthorizedly from customs areas, warehouses, SEZs or EOUs;
• No declaration was made under relevant Customs regulations; or
• Prohibited goods were imported or exported in violation of Section 11 of the Customs Act.

2. Commercial Fraud Cases

These involve fraudulent or misleading declarations in import or export transactions, including:

• Misdeclaration and misclassification of goods;
• Under-invoicing or over-invoicing;
• Wrongful availment of exemption notifications;
• Misuse of Free Trade Agreements (FTA), Preferential Trade Agreements (PTA), or CEPA benefits;
• Evasion of Anti-Dumping Duty, Countervailing Duty, or Safeguard Duty; and
• Fraudulent claims of drawback or export incentives.

3. Cases Under NDPS, Wildlife and Allied Laws

Cases booked under the Narcotic Drugs and Psychotropic Substances (NDPS) Act, the Wild Life (Protection) Act, 1972, and other allied statutes are also required to be entered in DIGIT. The Board specifically clarified that the primary statute under which the offence is booked will determine the category of the case in DIGIT. Thus, an NDPS seizure arising from an import transaction must be recorded under the NDPS category rather than as an outright smuggling case.

Clear Trigger Points for Data Entry

The instruction mandates that the first entry in DIGIT must be made immediately upon the occurrence of any of the following events:

• Conduct of a search;
• Initiation of investigation through summons or letters;
• Seizure or confiscation of goods, documents, or other items.

The Board has also prescribed detailed data entry requirements for every subsequent stage, including searches, summons, seizures, arrests, investigations, adjudication, prosecution, and appeals.

Threshold Limits for Minor Cases

CBIC has introduced specific thresholds below which certain minor cases need not be entered into DIGIT:

However, the Board clarified that if a case is proposed for reward disbursal, it must be entered into DIGIT irrespective of the threshold.

Comprehensive Tracking Throughout Investigation Cycle

The revised framework requires customs formations to update DIGIT at every stage of the enforcement process, including:

• Searches;
• Summons;
• Seizures;
• Arrests;
• Investigation reports;
• Show Cause Notices (SCNs);
• Closure of investigations;
• Adjudication orders;
• Prosecution approvals;
• Filing of complaints;
• Appeals and post-adjudication developments.

The system will therefore function as a complete digital lifecycle management platform for customs offence cases.

Strict Timelines Prescribed

Recognizing that DIGIT data is used for reporting to the Board, other Ministries, and Parliament, CBIC has prescribed strict timelines for data entry.

Among the key timelines:

• Search details: within 5 days of search;
• Summons details: within 5 days of issuance;
• Seizure details: within 5 days of seizure;
• Arrest details: within 5 days of arrest;
• SCN details: within 5 days of issuance;
• Investigation reports, adjudication orders, prosecution approvals, and appeal details: by the 5th day of the succeeding month.

Enhanced Capture of Offender Information

The Board has emphasized detailed profiling of offenders and entities in DIGIT. Officers are required to capture information such as:

• IEC, GSTIN, PAN and CIN details of firms;
• Aadhaar, PAN, Passport and Driving Licence details of individuals;
• Contact information and addresses;
• Passenger travel details in applicable cases.

Importantly, passport details have been made mandatory for offenders intercepted during international travel.

New Three-Tier DIGIT Administration Structure

To strengthen oversight, CBIC has established a three-tier nodal officer structure comprising:

1. National Nodal Officer at DRI Headquarters;
2. Zonal Nodal Officers at Chief Commissioner and DRI levels;
3. Commissionerate-level Nodal Officers.

These officers will be responsible for user management, data quality, monitoring, reconciliation, and authorized modifications to entries.

Auto-Population of MPR Reports from DIGIT

One of the significant reforms introduced through the instruction is the integration of DIGIT with Monthly Performance Reports (MPRs).

CBIC stated that arrest details in MPR reports are already being auto-populated from DIGIT, and from FY 2026-27, additional enforcement reports, including MPR-DRI-CUS-1 and MPR-DRI-CUS-8, will also be generated directly from DIGIT. Consequently, earlier reporting instructions issued under Circular No. 38/2013-Customs and related communications will stand withdrawn from FY 2026-27 onwards.

Digital Governance Push

The Board has also directed that all DIGIT-related requests should ordinarily be processed electronically through the system itself. Requests through email will be entertained only in exceptional cases and only when sent from official government email IDs.

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