Inspection, Search, Seizure and Arrest
- What is the meaning of the term “Search”?
- What is the meaning of the term “Inspection”?
- Who can order for carrying out “Inspection” and under what circumstances?
- Can the proper officer authorize Inspection of any assets/premises of any person under this Section?
- Who can order for Search and Seizure under the provisions of MGL?
- What is meant by ‘reasons to believe’?
- Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure?
- What is a Search Warrant and what are its contents?
- When does goods become liable to confiscation under the provisions of MGL?
- What powers can be exercised by an officer during valid search?
- What is the procedure for conducting search?
- What are the basic requirements to be observed during Search operations?
- Can a CGST/SGST officer access business premises under any other circumstances?
- When is search said to be illegal? Is evidence collected in the course of an illegal search admissible in trial proceedings?
- What is meant by the term ‘Seizure’?
- Does MGL have any power of detention of goods and conveyances?
- What is the distinction in law between ‘Seizure’ and ‘Detention’?
- What are the safeguards provided in MGL in respect of Search or Seizure?
- Is there any special document required to be carried during transport of taxable goods?
- What is meant by the term “arrest”?
- When can the proper officer authorize ‘arrest’ of any person under MGL?
- What are the safeguards provided under MGL for a person who is placed under arrest?
- What are the precautions to be taken during arrest?
- What are the broad guidelines for arrest followed in CBEC?
- What is a cognizable offence?
- What is a non-cognizable offence?
- What are cognizable and non-cognizable offences under MGL?
- When can the proper officer issue summons under MGL?
- What are the responsibilities of the person so summoned?
- What can be the consequences of nonappearance to summons?