TaxTMI 
TaxTMI 
Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both- regarding
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....f India Ministry of Finance (Department of Revenue) Tax Research Unit New Delhi, the 26th July, 2016 To, Principal Chief Commissioners / Chief Commissioners of Central Excise (All); Principal Chief Commissioners / Chief Commissioners of Customs & Central Excise (All); All Director Generals of Customs, Central Excise & Service Tax Madam / Sir, Subject: Guidelines for i....
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....t of visits, issue of summons, search, seizure, arrest and prosecution in respect of manufacturers or principal manufacturers of articles of jewellery or parts of articles of jewellery or both, falling under heading 7113 of the Central Excise Tariff Act [hereinafter referred to as articles of jewellery] the Sub-Committee has made certain recommendations, which have been accepted by the Government.....
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....articles of jewellery, issue of summons, seizure, arrest and prosecution shall not be undertaken for,- a) issues relating to procedure or compliance related matters; b) issues related to documents such as invoices, registers; or c) issues related to pure matters of legal interpretation. iv. Instances where visits, search of the premises of a manufacturer or prin....
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....r place of residence of such manufacturer or principal manufacturer. vi. Summons in respect of evasion of excise duty on articles of jewellery may be issued only with the approval Commissioner or an equivalent rank officer. vii. No visit to the premises of manufacturer of principal manufacturer shall be carried out except on the basis of specific intelligence and with the approval Commission....