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TMI BlogGuidelines 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- regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... 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: Guidelines for issue of summons, visits, search, seizure, arrest and prosecuti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. Accordingly, notwithstanding anything to the contrary provided in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall not be undertaken for,- a) issues relating to procedure or compliance related matters; b) issues related to documents such as invoices, registers; or c) issues related to pure matters of legal interpretation. iv. Instances where visits, search of the premises of a manufacturer or principal manufacturer of articles of jewellery, issue of summons, seizure, arrest and prosecution may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on articles of jewellery may be issued only with the approval Commissioner or an equivalent rank officer. vii. No visit to the premises of manufacturer of principal manufacturer shall be carried out except on the basis of specific intelligence and with the approval Commissioner or an equivalent rank officer. viii. In case of seizure, the seized goods must be given back immediately to the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f summons, visit or search, arrest and prosecution, in central excise, shall apply mutatis mutandis to the manufacturers/principal manufacturers of articles of jewellery or parts of articles of jewellery, as the case may be, falling under heading 7113 of the Central Excise tariff Act. 6. Hindi version will follow. Trade Notice/Public Notice may be issued on the above lines. 7. Difficulties faced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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