Excise enforcement guidelines restrict visits, searches and prosecutions and require high level approval and procedural safeguards. Guidelines limit excise enforcement against manufacturers or principal manufacturers of articles of jewellery: transit checks are prohibited; visits, searches, summons, seizures, arrests and prosecutions require Commissioner level belief of evasion and are not to be used for procedural, documentary or pure legal interpretation matters. Actions are permitted where duty is collected but not deposited or where information indicates substantial evasion. Seized goods must be returned promptly and provisionally released within three working days on security equal to duty payable. Commissioner approval and specific intelligence are required for visits and summons; other central excise instructions apply mutatis mutandis.