SEZ investigative authorization permits customs and excise commissioners to inspect and search units with prior intimation to Development Commissioner. Central Government authorises jurisdictional Customs and Central Excise Commissioners to carry out investigation, inspection, search or seizure in a Special Economic Zone or Unit for offences under the Customs Act, central excise and related notified tax laws, provided the reasons for action are recorded in writing and prior intimation is given to the concerned Development Commissioner.
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.
SEZ investigative authorization permits customs and excise commissioners to inspect and search units with prior intimation to Development Commissioner.
Central Government authorises jurisdictional Customs and Central Excise Commissioners to carry out investigation, inspection, search or seizure in a Special Economic Zone or Unit for offences under the Customs Act, central excise and related notified tax laws, provided the reasons for action are recorded in writing and prior intimation is given to the concerned Development Commissioner.
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