Search reason

This query is : Resolved

Mohit Jain (Querist)
Follow

16 November 2013 A search has been conducted by excise department & summons has been issued mentioning that I have reason to believe that the assessee is in possession of facts or/and documents and records which are material to the enquiry.

My Question is can assessee have right to ask the reason to believe of central excise officer which lead to search under central excise act?
if yes pls provide section or any supporting.

Arun Kumar Singh

Arun Kumar Singh (Expert)
Follow

20 November 2013 Excise officers are empowered under Rule 23 of central excise rules to search any conveyance carrying excisable goods in respect of which he has reason to believe that the goods are carried with the intention of evading duty.

Mohit Jain

Mohit Jain (Querist)
Follow

21 November 2013 Dear Arun,
Thanks for reply.

But my question is that:
Is search reason can be asked from excise offers by assessee?

Is excise officer is bound to give written reply under the act?

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok