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TMI BlogPANCHNAMAX X X X Extracts X X X X X X X X Extracts X X X X ..... to be signed by the person in whose presence the search was conducted as also by the independent witnesses, besides the officer who executed the Search Authorization. 4.3. A copy of the Panchnama is to be handed over to the persons whose signatures were obtained on the Search Authorization at the time of start of the search. This fact should be recorded in the Panchnama itself. Acknowledgement of the Panchnama having been given to the person in charge of the premises should also be obtained. 4.4. Points to be incorporated in a Panchnama: (I) Panchnama is the single most important document in the context of search and seizure operations. This document should, therefore, be prepared carefully incorporating, interalia, the following detai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re undertaken (procedure adopted for weighment, measurement, test checking of standard packages/units etc). It should be supported by inventory of stocks verified. (n) Record of the fact that in respect of goods verified physically, no other stock was available/left over. Current day's production and issue of inputs may be specifically mentioned as excluded. (o) Making of a separate annexure for inventories of records/documents to be resumed and articles/goods seized. (p) Mention of the grounds forming the reasons to believe that goods seized were liable to confiscation under the CGST Act, 2017 or the Rules made thereunder and the provisions under which seizure was made. (q) Mention of the value and duty of goods seized/detained and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the officers could not immediately obtain access for want of the keys, hypothecation to the bank or any other reason, should be incorporated in the Panchnama. (z) The grounds for seizure/resumption of records/documents etc. should also be mentioned in the Panchnama. (II) The above list is only illustrative and not exhaustive as there can be numerous factors which may have to be incorporated in Panchnama depending on the nature of proceedings and the events taking place during the search proceedings. (III) Further, if two or more firms/units are operating from the same premises or there are common employees etc., the Panchnama should contain relevant details, which may include ground plan, details of plant and machinery installed etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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