PANCHNAMA

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....to be signed by the person in whose presence the search was conducted as also by the independent witnesses, besides the officer who executed the Search Authorization. 4.3. A copy of the Panchnama is to be handed over to the persons whose signatures were obtained on the Search Authorization at the time of start of the search. This fact should be recorded in the Panchnama itself. Acknowledgement of the Panchnama having been given to the person in charge of the premises should also be obtained. 4.4. Points to be incorporated in a Panchnama: (I) Panchnama is the single most important document in the context of search and seizure operations. This document should, therefore, be prepared carefully incorporating, interalia, the following detail....

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....e undertaken (procedure adopted for weighment, measurement, test checking of standard packages/units etc). It should be supported by inventory of stocks verified. (n) Record of the fact that in respect of goods verified physically, no other stock was available/left over. Current day's production and issue of inputs may be specifically mentioned as excluded. (o) Making of a separate annexure for inventories of records/documents to be resumed and articles/goods seized. (p) Mention of the grounds forming the reasons to believe that goods seized were liable to confiscation under the CGST Act, 2017 or the Rules made thereunder and the provisions under which seizure was made. (q) Mention of the value and duty of goods seized/detained and ....