TaxTMI 
TaxTMI 
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?
inspection by central excise officers to an E.O.U based on an anonymous complaint.
15 Nov 2016 
2 Replies 
1209 Views Asked by
Guest 
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. (AI Summary)
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. (AI Summary)