The Central Board of Indirect Taxes and Customs (CBIC)
has implemented a significant digital reform by making the use of its Online
Look Out Circular (LOC) Portal mandatory for all Customs and GST field
formations. This move, mandated by Instruction No. 30/2025 issued on
October 13, 2025, replaces the conventional manual process, aiming for enhanced
efficiency, transparency, and coordination in revenue intelligence and
enforcement operations.
What is a Look Out Circular (LOC)?
A Look Out Circular (LOC) is a powerful, non-bailable
coercive measure used by various law enforcement agencies in India to prevent
or track individuals—both Indian citizens and foreign nationals—who are wanted
in connection with criminal, customs, or financial investigation cases, from
entering or leaving the country. It essentially acts as an instruction to
immigration authorities at all ports of entry and exit.
The judicious and efficient management of LOCs is crucial for
the success of anti-evasion operations against individuals involved in serious
economic offenses like customs duty evasion, GST fraud, and smuggling.
The Shift to a Digital-Only System
The core of CBIC's instruction is the complete transition
from a paper-based system to a digital one:
v Operational Date: The Online LOC Portal has been operational
since March 1, 2024.
v Mandatory Use: All future requests for issuance,
updating, or withdrawal of LOCs must now be processed exclusively
through this online portal.
v Abolition of Old Mechanism: This instruction officially
discontinues the older mechanism where LOC requests were routed manually via
letters or emails through the Directorate of Revenue Intelligence (DRI)
or the Directorate General of GST Intelligence (DGGI) headquarters.
This centralized, technology-driven approach is expected to
make the process quicker, more transparent, and ensure better
data integrity across different enforcement wings.
Implementation and Coordination Structure
To ensure seamless adoption and continuity, the CBIC has set
up a structured implementation framework:
- Designation-Based
Credentials:
Access to the portal is granted via designation-based login credentials
for nodal officers. This ensures that access rights remain consistent
regardless of officer transfers, promoting stability in the system.
- Designated
Coordinating Offices:
Specific offices have been made responsible for user creation,
coordination, and overall implementation for their respective field
formations:
ü Principal Director General, DRI: Overseeing all DRI formations.
ü Principal Director General, DGGI: Overseeing all DGGI formations.
ü Principal Chief Commissioner, CGST,
Delhi Zone:
Overseeing all CGST field formations.
ü Chief Commissioner, Delhi Customs: Overseeing all Customs and Customs
(Prev) field formations.
Field formations are required to coordinate directly with
their assigned designated office to obtain procedural guidelines and activate
their portal access. This streamlined communication is designed to resolve
technical and operational difficulties efficiently.
The implementation of the Online LOC Portal is a significant
step by the CBIC toward modernizing its enforcement infrastructure, aligning
its processes with the government’s digital governance initiatives, and
strengthening the fight against economic offenders who attempt to evade legal
scrutiny by fleeing the country.
No comments:
Post a Comment