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TMI BlogSEARCH, SEIZURE, ARREST AND PROSECUTIONX X X X Extracts X X X X X X X X Extracts X X X X ..... seizure is effected in accordance with the procedures as laid down in the law. 13.1 Provisions relating to search seizure: Rules 22 23 empower the authorized officer of the Department to search any premises, conveyance or other place. Rule 24 empowers the officer to effect seizure or detention of the excisable goods. Further, the provisions of the Customs Act, 1962 relating to search a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied out in the presence of two independent witnesses. The proceedings of the search and seizure would be recorded in the Mahazar (also called as the Panchnama) drawn by the two independent witnesses and the seized materials would be listed out therein. A copy of the Mahazar would be supplied to the person-in-charge of the searched premises or seized goods . If the Central Excise Officer has reas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the goods are provisionally released, to produce the goods any time before issue of the adjudication order. If the adjudicating authority is of the view that the goods are liable for confiscation and when the concerned person to whom goods were provisionally released fails to produce the goods at the appointed time, the bond would be enforced for recovery of the dues. 13.3. Summon: A Gaze ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on shall be produced before the Jurisdictional Magistrate or the Chief Judicial Magistrate, as the case may be, within 24 hours of the arrest. 13.5 Prosecution: Besides the Departmental adjudication, prosecution may also be launched under Section 9 of the Act against persons who have committed any of the offences specified under this Section. In respect of offices committed by Companies, pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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