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IGST_Act_2017

Section / Rule Number Content


12E Powers of Central Excise Officers
13 Power to arrest
14 Power to summon persons to give evidence and produce documents in inquiries under this Act
14A Special audit in certain cases
14AA Special audit in cases where credit of duty availed or utilised is not within the normal limits, etc
15 Officers required to assist Central Excise Officers
16 Omitted
17 Omitted
18 Searches and arrests how to be made
19 Disposal of persons arrested
20 Procedure to be followed by officer-in-charge of police station
21 Inquiry how to be made by Central Excise Officers against arrested persons forwarded to them under section 19
22 Vexatious search, seizure, etc., by Central Excise Officers
23 Failure of Central Excise Officers in duty
12F. Power of search and seizure
15A Obligation to furnish information return
15B Penalty for failure to furnish information return

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