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

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....DERABAD-500 004. C. No. IV/16/52/2016-CE (Tech) Dated :- 24.08.2016 TRADE FACILITY NO. 09/2016 Sub.- 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 - Reg. All the members of the Trade/Industry, Trade associations and Chamber of Commerce are h....

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....d by the Government. 2. In the context 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 10 as articles of jewellery] the Sub-Committee has made certain recommendations, whic....

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....ufacturer or principal manufacturer of articles or jewel levy, 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 manu....

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....ess or 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 Commis....