TMI BlogRaids / Search / SeizureX X X X Extracts X X X X X X X X Extracts X X X X ..... ment to apply the provisions of Customs Act to the Central Excise also vide Notification No. 68/63. The provisions of Customs Act which are applicable to Excise act also are, section 105(1), 110, 115, 118(a), 119, 120, 121, 124, 142(1)(b), and 150. Raid/ Search Rules 22 and 23 or CE Rules, 2002, empower the authorized officer to enter and search any premises, conveyance or other place. Authority to search - As per said Rules and section 105 of customs Act any central excise officer not below the rank of Inspector may, duly authorized by the AC/ DC of central excise or he may himself, search for such goods, documents or things or stop and search conveyance, where he has reason to believe that excisable goods are manufactured, st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nable belief. · The officer should record such reasons in writing and specify the things for which search is to be made. · The officer should either himself carry out the search or he may authorize in writing any officer subordinate to him to carry out the search. · Copy of the above record shall be furnished with the Magistrate and also to the owner or occupier of the place searched for free, if applies for the same. · Person in-charge of the place to be searched shall allow the officers free access and all reasonable facilities for a search on production of search warrant; otherwise officer himself can break or open any door or window. · Search of once body can be made. In case of woman, search shall be made only by another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... son without any reason. Section 22 of CEA provides that in case of vexatious search and seizure, the officer is punishable with fine upto Rs.2000 and any person giving false information causing such seizure or arrest, will be punishable with fine upto Rs.2000 and imprisonment upto 2 years or with both. Seizure Rule 24 of CE Rules, 2002 and section 110 of Customs Act, empower the authorized officer of central excise to detain or seize the goods, if found liable for confiscation. Goods can be seized by any officer not below the rank of Superintendent. Goods can be seized anywhere in India irrespective of the place of offence. However adjudication will be done at the place of offence only. Requirements for seizure of goods or provis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods to whom the goods are released provisionally, to produce the goods any time before the issue of adjudication order, if he is of the view that the goods are liable for confiscation. In case the person fails to produce the goods at appointed time, the bond may be enforced for recovering the amount due. II. Return of seized goods if no Show Cause Notice: - As per section 110(2) of Customs Act, if no show cause notice is issued within 6 months, the goods shall be returned to the owner of the goods, even if no application is made by the owner of the goods as this is a mandatory requirement. · As per section 124 of customs Act, if seized goods are liable for confiscation, a show cause notice has to be issued to the person from w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pector. With respect to returning of documents seized, the department after issuing of show cause notice is required to return the only the documents which are not relied upon under proper receipt and in respect of documents which are relied upon, the assessee should be permitted to obtain Xerox copies for his use. · Duty paid goods should not be seized. Also CBEC has issued guidelines that if the violation is technical in nature, goods should not be seized. However in such cases offences and penalty may be imposed, wherever required. · If after adjudication case is decided in favour of assessee, seized goods will be returned to the person from whom goods were seized. · Where goods are of perishable nature, such goods are disposed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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