Deterrence for tax evaders: use standardized proformas to recommend facility restrictions and initiate action under prescribed notification. Administrative units must forward proposals only in the prescribed proforma: include party identification, range/division, ECC, commodity, dates of search/detection, nature of offence, principal evidence, estimated duty evasion and period, proposed facility restrictions with justification, dates and submissions of any personal hearing, and the reviewing officer's signed view that records and evidence suffice to form a reasonable belief of knowing commission of the offence, with dates and enclosures.
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Provisions expressly mentioned in the judgment/order text.
Deterrence for tax evaders: use standardized proformas to recommend facility restrictions and initiate action under prescribed notification.
Administrative units must forward proposals only in the prescribed proforma: include party identification, range/division, ECC, commodity, dates of search/detection, nature of offence, principal evidence, estimated duty evasion and period, proposed facility restrictions with justification, dates and submissions of any personal hearing, and the reviewing officer's signed view that records and evidence suffice to form a reasonable belief of knowing commission of the offence, with dates and enclosures.
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