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REPORTING
OFFENCES

Have you come across any illegal activities related to contraband goods, customs duty evasion, or other violations concerning customs and taxation laws? Your valuable information has the potential to not only uphold law and order but also render you eligible for a substantial reward. We encourage you as responsible citizens to step forward with credible and specific information about such offenses. In return, you stand to receive a reward.
References: Circular No. 20/2015-Cus., dated 31-7-2015 [F.No.13011/001/2013Cus. (AS)] & M.F. (D.R.) Circular No. 36/2018-Cus., dated 5-10-2018 [F. No. 13011/01/2013-Cus (AS)]


Why Report Offenses?
Reporting offenses linked to customs, taxation, and contraband goods is crucial for the preservation of societal integrity, ensuring that everyone abides by the rules. Your information aids authorities in combating illegal activities, recovering lost revenues, and thwarting criminal behaviour.


Types of Offenses
Drug Offenses:
Contraband Goods: This category includes the illegal trade and possession of prohibited items, such as narcotics, controlled substances, psychotropic substances, synthetic drugs, and more.


Other Offenses:
Duty Evasion: Offenses connected to the evasion of customs duties, which include fraudulently claiming drawbacks or exploiting duty exemption schemes.


Customs Violations: Reporting violations of customs provisions, such as the illegal importation or exportation of gold, silver, and other goods.
What You Need to Do
To become eligible for a reward, it is crucial to provide accurate and specific information about the offenses you are reporting. Here’s what you need to do:
Credible Information: Ensure the information you provide is reliable and precise. Specific details about the nature of the offense, individuals involved, locations, and any supporting evidence will bolster your case.
Contact Authorities: Reach out to the relevant authorities responsible for customs, excise, and taxation enforcement. You can find contact information for your local customs office or tax department on their official websites.


Share Your Information: When reporting an offense, be prepared to provide all the necessary details to the authorities. Your willingness to cooperate and provide comprehensive information is pivotal.


Quantum of Reward:
The reward you may receive is linked to the accuracy, completeness, and nature of the information you provide.
The guidelines for rewards are as follows:


For Drug Offenses:
Types of Drugs Covered:
The rewards program encompasses credible information regarding the trafficking (including illicit importation or exportation) of various narcotics, controlled substances, and psychotropic substances. Here are the details:


Narcotic Drugs:
Opium: You can receive a reward of up to Rs. 6,000 per kilogram for credible information leading to the seizure of opium. This reward is calculated as 20% of the present illicit price.


Morphine Base and Its Salts: Reporting morphine base and its salts can make you eligible for a reward of up to Rs. 20,000 per kilogram, calculated as 20% of the present illicit price.


Heroin and Its Salts: A reward of up to Rs. 1,20,000 per kilogram is available for credible information leading to the seizure of heroin and its salts, calculated as 20% of the present illicit price.


Cocaine and Its Salts: Substantial rewards of up to Rs. 2,40,000 per kilogram (20% of the present illicit price) are available for credible information leading to the seizure of cocaine and its salts.


Hashish: Reporting hashish with a THC content of 4% or more can earn you a reward of up to Rs. 2,000 per kilogram.
Hashish Oil: A reward of up to Rs. 10,000 per kilogram is available for credible information leading to the seizure of hashish oil with a THC content of 20% or more.
Ganja: You can receive a reward of up to Rs. 600 per kilogram for credible information leading to the seizure of commercially acceptable ganja.


Mandrax Tablets: Reporting the presence of Methaqualone in Mandrax tablets can make you eligible for a reward of up to Rs. 2,000 per kilogram.


Amphetamine and Its Salts: A reward of up to Rs. 20,000 per kilogram is available for credible information leading to the seizure of 100% pure amphetamine-type substances (ATS), with pro-rata reduction for reduced purity.


Methamphetamine and Its Salts: Reporting 100% pure ATS, specifically methamphetamine and its salts, can make you eligible for a reward of up to Rs. 20,000 per kilogram.


Ecstasy (MDMA): For every 1,000 tablets containing MDMA, you can receive a reward of up to Rs. 15,000, calculated based on the presence of MDMA.


Controlled and Psychotropic Substances:
Ephedrine and Its Salts: A reward of Rs. 280 per kilogram is available for credible information leading to the seizure of ephedrine and its salts, provided they are 100% pure.


Pseudo-ephedrine and Its Salts: Reporting pseudo-ephedrine and its salts can earn you a reward of Rs. 480 per kilogram if they are 100% pure.


Acetic Anhydride: You can receive a reward of Rs. 10 per liter for credible information leading to the seizure of 100% pure acetic anhydride.


Ketamine and Its Salts: A reward of Rs. 700 per kilogram is available for credible information leading to the seizure of 100% pure ketamine and its salts.


Anthranillic Acid: Reporting anthranillic acid can make you eligible for a reward of Rs. 45 per kilogram if it is 100% pure.


N-acetyl Anthranillic Acid: A reward of Rs. 80 per kilogram is available for credible information leading to the seizure of 100% pure N-acetyl anthranillic acid.


Diazepam and Its Preparations: Reporting diazepam and its preparations can earn you a reward of Rs. 0.53 per tablet of 5mg, provided they are 100% pure.


Alprazolam and Its Preparations: You can receive a reward of Rs. 0.20 per tablet of 5mg for credible information leading to the seizure of 100% pure alprazolam and its preparations.


Lorezepam and Its Preparations: A reward of Rs. 0.296 per tablet of 5mg is available for credible information resulting in the seizure of 100% pure lorezepam and its preparations.


Alprax and Its Preparations: Reporting alprax and its preparations can make you eligible for a reward of Rs. 0.52 per tablet of 5mg if they are 100% pure.
Buprenorphine/Tidigesic and Its Preparations: A reward of Rs. 25,000 per kilogram is available for credible information leading to the seizure of buprenorphine/Tidigesic and its preparations if they are 100% pure.


Dextropropoxyphene and Its Salts: Reporting dextropropoxyphene and its salts can earn you a reward of Rs. 2,880 per kilogram if they are 100% pure.


Fortwin and Its Preparations: You can receive a reward of Rs. 1,044 per vial of 30mg for credible information leading to the seizure of fortwin and its preparations if they are 100% pure. Reporting Keeps Our Communities Safe
Your commitment to reporting drug offenses can help keep our communities safe and protect individuals from the harmful effects of narcotics and psychotropic substances. It also aids in combating other crimes funded by the illicit sale proceeds of such substances.


Rewards for Reporting Gold and Silver Smuggling:
We believe in your potential to help us combat gold and silver smuggling, which poses a significant threat to our nation’s economy. By providing credible information on smuggling activities related to these precious metals, you can play a pivotal role in safeguarding our economic interests. In recognition of your contribution, we offer rewards based on the type, quantity, and purity of the seized gold and silver.


Types of Precious Metals Covered:
The rewards program covers the seizure of gold and silver obtained in contravention of the provisions of the Customs Act, 1962.

Here are the details:
Gold:
Gold Seizure: You can receive a reward of Rs. 1,500 for every 10 grams of gold seized. This reward is applicable when the gold is absolutely confiscated, and the goods are not redeemed by the noticee.


Gold Confiscation with Redemption: When gold, including jewellery and other articles, is seized, and the noticee exercises the option to redeem the goods after the issuance of a Show Cause Notice (SCN) or completion of adjudication proceedings, the reward will be calculated based on the actual realization of duty, fine, and penalty, as applicable to similar detections.


Confiscation of Gold Jewellery: In cases of absolute confiscation of gold and silver jewellery, both the informer and government servants involved will receive rewards equivalent to 20% of the net sale proceeds of the jewellery, plus the amount of penalty levied or imposed and subsequently recovered.


Silver:
Silver Seizure: For every kilogram of silver seized, you can earn a reward of Rs. 3,000. This reward is applicable when the silver is absolutely confiscated, and the goods are not redeemed by the noticee.
Purity Matters
It’s important to note that the rewards mentioned above are subject to the prescribed purity standards:
For gold, the prescribed purity standard is 999%.
For silver, the prescribed purity standard is 990%.
Pro Rata Reduction
Please be aware that rewards will be reduced proportionally if the actual purity of the seized gold or silver is less than the prescribed standards mentioned above.
Your Contribution Counts
Your commitment to reporting gold and silver smuggling activities is invaluable in safeguarding our nation’s economic interests. Your efforts not only contribute to the deterrence of economic offenses but also help maintain the integrity of our customs regulations.


For Other Offenses (Duty Evasion and Customs Violations):
Contraband Goods: Rewards can be up to a maximum percentage of the net sale proceeds of the seized or confiscated goods, along with fines and penalties imposed. The specific reward amount will depend on the completeness and accuracy of your information.
If your information leads to the detection of duty evasion or misuse of duty exemption schemes, you may be eligible for a reward based on the amount of duty or service tax evaded, fines, and penalties recovered.
Reporting violations of customs provisions, such as illegal imports or exports of gold and silver, can also make you eligible for rewards. The reward amount will vary based on the specific case and the accuracy of your information.
Your Identity Will Be Kept Secret
We understand the importance of keeping your identity confidential. Rest assured, your information will be handled discreetly, and your identity will not be disclosed.
By reporting offenses and working together with law enforcement agencies, you can contribute to a safer and more compliant society while potentially benefiting from the reward program. Your cooperation is invaluable in helping Indian Customs combat illegal activities and maintain the integrity of customs and taxation systems.


For more information on reporting offenses and the reward program, please contact your us at ccu-cusblr@nic.in

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