Further, it has been clarified by the board that :-
è “Senior management officials such as CEO, CFO, General Managers of a large company or a PSU should not generally be issued summons at the first instance. They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to loss of revenue.”
è Summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing.
è Where for operational reasons it is not possible to obtain such prior written permission, oral/telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officer according such permission at the earliest opportunity
è In all cases, where summons are issued, the officer issuing summons should submit a report or should record a brief of the proceedings in the case file and submit the same to the officer who had authorized the issue of summons .
Author’s Note: - Such a sought of clarification is not a newly clarified matter. It is worthy to note that even DGCEI (Intelligence) in its instruction No. F.No. 406/CF/15/2006 dated 19th May, 2006 instructed the field formations in the similar manner. But unfortunately such good deeds of the Board are kept a top secret. Board should have given wide publicity to such trade friendly attitude.
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