TaxTMI 
TaxTMI 
SEARCH, SEIZURE, ARREST AND PROSECUTION
X X X X Extracts X X X X
X X X X Extracts X X X X
....izure is effected in accordance with the procedures as laid down in the law. 13.1 Provisions relating to search & seizure: Rules 22 & 23 empower the authorized officer of the Department to search any premises, conveyance or other place. Rule 24 empowers the officer to effect seizure or detention of the excisable goods. Further, the provisions of the Customs Act, 1962 relating to search and seizu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he presence of two independent witnesses. The proceedings of the search and seizure would be recorded in the Mahazar (also called as the Panchnama) drawn by the two independent witnesses and the seized materials would be listed out therein. A copy of the Mahazar would be supplied to the person-in-charge of the searched premises or seized goods . If the Central Excise Officer has reason to believe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....visionally released, to produce the goods any time before issue of the adjudication order. If the adjudicating authority is of the view that the goods are liable for confiscation and when the concerned person to whom goods were provisionally released fails to produce the goods at the appointed time, the bond would be enforced for recovery of the dues. 13.3. Summon: A Gazetted Officer of Central ....