TMI Bloginspection by central excise officers to an E.O.U based on an anonymous complaint.X X X X Extracts X X X X X X X X Extracts X X X X ..... sir, Can the Central Excise officers to visit an E.O.U on an anonymous complaint by an individual regarding a malpractise going on but without any documents? - Reply By Ganeshan Kalyani - The Reply = Section 22 of SEZ, states as under 22. Investigation, inspection and search or seizure. The agency or officer, specified under section 20 or section 21 , may, with prior intimation to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Development Commissioner concerned, carry out the investigation or search or seizure in the Special Economic Zone or in a Unit if such agency or officer has reasons to believe (reasons to be recorded in writing) that a notified offence has been committed or is likely to be committed in the Special Economic Zone: Provided that no investigation, search or seizure shall be carried out in a Spec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Economic Zone by any agency or officer other than those referred to in sub-section (2) or subsection of section 21 without prior approval of the Development Commissioner concerned. Provided further that any officer of agency, if so authorised by the Central Government, may carry out the investigation, inspection, search or seizure in the Special Economic Zone or Unit without prior intimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or approval of the Development Commissioner. - Reply By MARIAPPAN GOVINDARAJAN - The Reply = If the contents in the anonymous letter is genuine and correct inspection may be carried out by the Central Excise Officers but subject to the conditions stipulated in the provisions of the respective Act. - inspection by central excise officers to an E.O.U based on an anonymous complaint. - Query ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Started By: - gireesh babu Dated:- 15-11-2016 Customs - Import - Export - Customs - SEZ - Got 2 Replies - Customs - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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