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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

Central Excise - 1044/32/2016 - CX - Dated:- 26-7-2016 - Circular No. 1044/32/2016 - CX F. No. 354/25/2016 - TRU (Pt.-I) Government of 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: In th .....

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tee has given its report on 23.06.2016, which has been accepted 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 to as articles of jewellery] the Sub-Committee has made certain recommendations, which have been accepted by the Government. .....

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of summons, seizure, arrest and prosecution may be initiated only when there is a clear reason to believe that there is an act of evasion, formed at the level of Commissioner or an equivalent rank officer. Ill. Visits, search of the premises of a manufacturer or principal manufacturer of 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 invoi .....

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ty. v. Even if such actions are to be taken, the administration must ensure that it does not result in an unjustified targeting of certain persons. The administration must also ensure that visit or search, when justifiably taken, must not be taken against karigars/artisans and must be taken only in respect of a manufacturer or a principal manufacturer, and should not result in any disruption of business at the place of business or place of residence of such manufacturer or principal manufacturer .....

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