inspection by central excise officers to an E.O.U based on an anonymous complaint.

[Guest]

sir, Can the Central Excise officers to visit an E.O.U on an anonymous complaint by an individual regarding a malpractise going on but without any documents?

AI Summary

Can Central Excise Officers Inspect an E.O.U Based on Anonymous Complaints? Section 22 SEZ Act Explained. An inquiry was raised about whether Central Excise officers can inspect an Export Oriented Unit (E.O.U) based on an anonymous complaint alleging malpractice without accompanying documents. One response explained that under Section 22 of the Special Economic Zones (SEZ) Act, officers can conduct investigations, inspections, or seizures in an SEZ with prior notification to the Development Commissioner if they have documented reasons to believe an offense has occurred. Another response noted that inspections can proceed if the anonymous complaint is credible, provided it adheres to the relevant legal provisions.