Arrest and Prosecution Sections 13 and 18 of Central Excise Act, 1944, the Departmental Adjudication, prosecution may also be launched under Section 9 of the Central Excise Act, 1944. PART II ARREST AND PROSECUTION Arrest 1.1 Provisions for arrest are contained in Sections 13 and 18 of Central Excise Act, 1944. These provisions provide for power to arrest, searches and arrests how to be made, disposal of persons arrested, procedure to be followed. 1.2 Any Central Excise Officer not below the rank of Inspector can arrest any person under Section 13 whom he has reason to believe that he is liable to punishment under the Central Excise Act. In normal circumstances, prior approval of Commissioner will be taken before arresting a person. 1.3 The arrested person shall be produced before the Jurisdictional Magistrate or the Chief Judicial Magistrate, as the case may be, within twenty-four hours of the arrest. 1.4 Power to grant bail is normally to be exercised by a Jurisdictional Magistrate. Prosecution 2.1 Besides the departmental adjudication, prosecution may also be launched under Section 9 of the Central Excise Act, 1944 for the offences under Section 9(1) of the Act. As per provisions of Section 9AA prosecution may be launched against any person, Director, Manager, Secretary or other officers of a company or partner/ proprietor of the firm, who is responsible for the conduct of the business of the company/firm and is found guilty of the offences under the Central Excise Act/Rules. 2.2 Section 9 of the Central Excise Act, 1944, provides for prosecution of offenders in a court of law and prescribes a minimum imprisonment of six months. However, in cases where the duty involved is more than one lakh or the offender has been convicted previously under this section, the court can award maximum imprisonment for a term not exceeding seven years. 2.3 Prosecution proceedings in a Court of Law are generally initiated after departmental adjudication of an offence has been completed. However, prosecution may be launched even where adjudication is not complete. 2.4 Generally, the adjudicator should indicate whether a case is fit for prosecution, though this is not a necessary pre-condition. 2.5 Confiscation and penalty in departmental adjudication and prosecution in criminal proceedings are independent and do not amount to double jeopardy. 2.6 Prosecutions are launched in cases of serious nature and where sufficient evidence to prove fraudulent intention is available. Under executive instructions the Chief Commissioner of Central Excise or in specified cases the Director General of Central Excise Intelligence, has power to sanction prosecution.
Get Sample Now Which service(s) are you interested in? Export Data Import Data Both Buyers Suppliers Both OR Exim Help + Exim News Date: 01-07-2025 Govt plans SEZ law revamp to boost exports, ease domestic tariff area sales Date: 01-07-2025 US stock market today: Dow, S&P 500, Nasdaq hit all-time highs as June ends with a bang — trade truc Date: 01-07-2025 EMS has huge growth prospects for next five years; 5 direct & ancillary plays to bet on: Narendra So Date: 01-07-2025 European shares nudged higher on Tuesday, while uncertainty around trade deals remained a drag on se Date: 01-07-2025 Royal Enfield sales up 22% at 89,540 units in June Date: 28-06-2025 Engg exporters urge govt to seek exemptions from US on 50 pc steel duty; tariff impacting sector Date: 28-06-2025 US stock market hits new record: S&P 500 record high: All 3 indices hit record highs as Trump–China Date: 28-06-2025 Trump says he's ending trade talks with Canada over its 'egregious' tax on technology firms Date: 27-06-2025 Rupee rises 23 paise to 85.49 against US dollar in early trade Date: 27-06-2025 India's forex reserves down $1.02 billion to $697.93 billion as of June 20 What is New? Date: 13-06-2025 Notification No. 43/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 11-06-2025 Notification No. 42/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 06-06-2025 Notification No. 13/2025-Customs (ADD) Seeks to impose Anti Dumping Duty on imports of ‘Insoluble Sulphur’ originating in or exported from China PR and Japan. Date: 30-05-2025 Notification No. 38/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 30-05-2025 Notification No. 31/2025-Customs Seeks to i. extend the specified condition of exemption to imports of Yellow Peas (HS 0713 10 10) to bill of lading issued on or before 31.03.2026; ii. to reduce the basic custom duty on crude soya bean oil (HS Code 15071000), crude sunflower oil (HS Code 15121110), and crude palm oil (HS Code 15111000) from 20% to 10% Date: 26-05-2025 NOTIFICATION No. 37/2025-Customs (N.T.) Notification of ICD Jalna, Maharashtra u/s. 7(1)(aa) of Customs Act, 1962" and it was issued under Section 7(1)(aa) of Customs Act, 1962 Date: 23-05-2025 Notification No. 30/2025-Customs Seeks to amend notification No. 55/2022-Customs dated 31.10.2022 to remove the condition required for availing exemption on Bangalore Rose Onion. Date: 23-05-2025 NOTIFICATION No. 36/2025 - Customs (N.T.) Amendment in the Notification No. 63-1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Raxaul Date: 15-05-2025 Notification No. 34/2025-CUSTOMS (N.T.) Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver Date: 09-05-2025 Notification No. 29/2025-Customs Seeks to exempt works of art and antiques from Basic Customs Duty
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