Abstract

Keeping in view the varied Acts being implemented by officers, a comparative analysis of the provisions of inspection, search, seizure, survey, arrest under CGST ACT, 2017, Customs Act, 1962, Prevention of Money Laundering Act, 2002 and NDPS Act, 1985, discussed in the article, becomes inevitable for proper implementation of these Acts. What is specifically required to be noted that the authority for each of the actions are different under different Acts and the officer exercising the powers are required to make note of the same. Inspection is a new concept introduced in CGST Act, 2017 and while the CGST Act, 2017 is an amalgamation of the provisions of Central Excise Act, 1944, Finance Act, 1994 and the VAT laws, there was no concept of Inspection under any of the Central Acts. Similarly, the powers of search, seize and arrest are different and except for the NDPS Act, 1985, we have a system of quasi-judicial proceedings in all other laws discussed herein. The NDPS Act, 1985 is in many ways different from other Acts discussed herein and requires mandatory compliances of the provisions of the NDPS Act, 1985 and the laws laid down by the Hon’ble Supreme Court of India and various High Courts.

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