TMI BlogInspection, Search, Seizure and ArrestX X X X Extracts X X X X X X X X Extracts X X X X ..... only in exceptional circumstances and as a last resort, to protect the Government Revenue. Therefore, to ensure that these provisions are used properly, effectively and the rights of tax payers are also protected, it is stipulated that Inspection, Search or Seizure can only be carried out when an officer, of the rank of Joint Commissioner or above, has reason to believe the existence of such exceptional circumstances. In such cases the Joint Commissioner may authorise, in writing, any other officer to cause inspection, search and seizure. However, in case of arrests the same can be carried out only where the person is accused of offences specified for this purpose and the tax amount involved is more than specified limit. Further, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng ₹ 50,000/-, may be stopped at any place for verification of the documents /devices prescribed for movement of such consignments. (b) If on verification of the consignment, during transit, it is found that the goods were removed without prescribed document or the same are being supplied in contravention of any provisions of the Act then the same can be detained or seized and may be subjected to penalties as prescribed. (c) To ensure transparency and minimise hardships to the trade the law provides that if during verification, in transit, a consignment is held up beyond 30 minutes the transporter can feed details on the portal. This will ensure accountability and transparency for all such verifications. Moreover, for verifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and penalty; (e) In case of seizure of goods, a notice has to be issued within six months, if no notice is issued within a period of six months then all such goods shall be returned. However, this period of six months can be extended by Commissioner for another six months on sufficient cause; (f) An inventory of the seized goods/documents/ records is required to be made by the officer and the person, from whom the same are seized, shall be given a copy of the same. (g) To ensure that the provisions for search and seizure are implemented in a proper and transparent manner, the Act stipulates that the searches and seizures shall be carried out in accordance with the provisions of Criminal Procedure Code, 1973. It ensures t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i.e. repeat offender of the specified offence scan be arrested irrespective of the tax amount involved in the case. (c) Further, even though a person can be arrested for specified offences involving tax amount exceeding ₹ 200 lakhs, however, where the tax involved is less than ₹ 500 lakhs, the offences are classified as non-cognizable and bailable and all such arrested persons shall be released on Bail by Deputy/Assistant Commissioner. But in case of arrests for specified offences where the tax amount involved is more than ₹ 500 lakhs, the offence is classified as cognizable and non-bailable and in such cases the bail can be considered by a Magistrate only. - Manuals - Ready reckoner - Law and practice - Reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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