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?

[Ganeshan Kalyani]

Section 22 of SEZ, states as under

22. Investigation, inspection and search or seizure.

The agency or officer, specified under section 20 or section 21, may, with prior intimation to the Development Commissioner concerned, carry out the investigation or search or seizure in the Special Economic Zone or in a Unit if such agency or officer has reasons to believe (reasons to be recorded in writing) that a notified offence has been committed or is likely to be committed in the Special Economic Zone:

Provided that no investigation, search or seizure shall be carried out in a Special Economic Zone by any agency or officer other than those referred to in sub-section (2) or subsection of section 21 without prior approval of the Development Commissioner concerned.

Provided further that any officer of agency, if so authorised by the Central Government, may carry out the investigation, inspection, search or seizure in the Special Economic Zone or Unit without prior intimation or approval of the Development Commissioner.

[DR.MARIAPPAN GOVINDARAJAN]

If the contents in the anonymous letter is genuine and correct inspection may be carried out by the Central Excise Officers but subject to the conditions stipulated in the provisions of the respective Act.

AI Summary

Inspection of SEZ units permitted where officers have recorded reasons to believe, subject to intimation and approval rules. Section 22 allows specified agencies or officers to investigate, inspect, search or seize in a Special Economic Zone or Unit when they have reasons to believe (reasons recorded in writing) a notified offence has been or is likely to be committed, with prior intimation to the Development Commissioner; prior approval of the Development Commissioner is required for agencies not covered by the specified subsections, while officers authorised by the Central Government may act without prior intimation or approval.