19. Inspection, Search, Seizure and Arrest

Q 1. What is the meaning of the term “Search”?

Q 2. What is the meaning of the term “Inspection”?

Q 3. Who can order for carrying out “Inspection” and under what circumstances

Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section?

Q 5. Who can order for Search and Seizure under the provisions of MGL?

Q 6. What is meant by ‘reasons to believe’?

Q 7. 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?

Q 8. What is a Search Warrant and what are its contents?

Q 9. When does goods become liable to confiscation under the provisions of MGL?

Q 10. What powers can be exercised by an officer during valid search?

Q 11. What is the procedure for conducting search?

Q 12. What are the basic requirements to be observed during Search operations??

Q 13. Can a CGST/SGST officer access business premises under any other circumstances?

Q 14. When is search said to be illegal? Is evidence collected in the course of an illegal search admissible in trial proceedings?

Q 15. What is meant by the term ‘Seizure’?

Q 16. Does MGL have any power of detention of goods and conveyances?

Q 17. What is the distinction in law between ‘Seizure’ and ‘Detention’?

Q 18. What are the safeguards provided in MGL in respect of Search or Seizure?

Q 19. Is there any special document required to be carried during transport of taxable goods?

Q 20. What is meant by the term “arrest”?

Q 21. When can the proper officer authorize ‘arrest’ of any person under MGL?

Q 22. What are the safeguards provided under MGL for a person who is placed under arrest?

Q 23. What are the precautions to be taken during arrest?

Q 24. What are the broad guidelines for arrest followed in CBEC?

Q 25. What is a cognizable offence?

Q 26. What is a non-cognizable offence?

Q 27. What are cognizable and non-cognizable offences under MGL?

Q 28. When can the proper officer issue summons under MGL?

Q 29. What are the responsibilities of the person so summoned?

Q 30. What can be the consequences of nonappearance to summons?

Q 31. What are the guidelines for issue of summons?

Q 32. What are the precautions to be observed while issuing summons?

Q 33. Are there any class of officers who are required to assist CGST/SGST officers?

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