Section 67 search powers and transit checks under Section 68 must remain strictly within legal limits. Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework.
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.
Section 67 search powers and transit checks under Section 68 must remain strictly within legal limits.
Vigilance and Enforcement units may act under Section 67 for inspection, search and seizure of business premises and warehouses, while Section 68 applies only to goods in transit. Where a discrepancy is found during survey between physically found goods and the goods declared in the books of account, further action under the relevant provisions of the State Act must be taken by the Vigilance/Enforcement unit itself. The powers under Section 68 must be exercised strictly in respect of goods in transit and in accordance with the established legal framework.
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