Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both- regarding
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Search and seizure guidelines limit action to serious evasion with Commissioner approval, protect artisans and ensure provisional release. Guidelines confine excise enforcement against manufacturers or principal manufacturers of articles of jewellery to cases where a clear belief in evasion exists and actions are approved at Commissioner level. Routine procedural, documental or pure legal interpretation matters are excluded. Visits, searches, seizures and arrests require specific intelligence and senior approval; seizures must be returned under bond with provisional release within three working days on request and security limited to duty payable; lower-value evasion is to be handled by summons and arrests/prosecutions are restricted below specified thresholds.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure guidelines limit action to serious evasion with Commissioner approval, protect artisans and ensure provisional release.
Guidelines confine excise enforcement against manufacturers or principal manufacturers of articles of jewellery to cases where a clear belief in evasion exists and actions are approved at Commissioner level. Routine procedural, documental or pure legal interpretation matters are excluded. Visits, searches, seizures and arrests require specific intelligence and senior approval; seizures must be returned under bond with provisional release within three working days on request and security limited to duty payable; lower-value evasion is to be handled by summons and arrests/prosecutions are restricted below specified thresholds.
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