Functions & Roles of IREN
The IR Enforcement Unit shall consist of one or more than one Patrolling Squad Team(s) as per requirements in accordance with their territorial jurisdiction. The jurisdiction of the specified goods manufacturers / importers lies with the IR Enforcement Unit in whose territory they exist even if they are registered in tax office out of its jurisdiction. The jurisdiction for enforcement activities is distributed on territorial basis not on registration basis. Following are the functions to be performed by the IR Enforcement Unit / Squad for enforcement activities:
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Monitoring of the stamping machines installed in the premises of manufacturers of specified goods to ensure proper and uninterrupted operation of the Track & Trace system through periodic visits of the concerned manufacturing premises
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To examine and authenticate Tax Stamp for the purpose of Rule 150 ZH
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Verification of reports of unauthorized stoppage of production
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Timely action on reports regarding any operation failure, damage, disruption or tampering in the Track & Trace System by the manufacturer or importer of the specified goods
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Inspection / verification of tax stamps, banderoles, stickers, labels, barcodes etc. which are reported by the manufacturer or importer to be defective, damaged or do not conform to the required specification
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To secure any non-operative production lines, reported by the manufacturer or importer, through security seal and to register the action into the system.
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De-sealing of the sealed production lines on written request by the manufacturer
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Strict watch on the production and movement of specified goods to ensure that tax stamps, banderoles, stickers, labels, barcodes etc. are properly affixed and are genuine
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To patrol on the routes of movement of specified goods to check, deter and control the illicit trade in specified goods.
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To check, examine and search any premises or place where specified goods are processed, stored, sold or manufactured and inspect the building, the plant, the machinery, the stocks, the accounts, and may at any time check the records of the goods stocked in, or removed from the factory, or place
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To stop and search any vessel, vehicle, cart or other means of conveyance used for carrying specified goods, and may seize and remove or detain any goods, manufactured or sold in the contravention of the provisions of the Act or these rules
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To calculate the duties and taxes involved in the seized goods and initiate proceedings for recovery of the same under the law
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Reporting of --
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Failure of licensee to set up the infrastructure and to operationalize the system within the timelines committed at the time of issuance of license;
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Failure of licensee to provide the required services to the satisfaction of the Board / authorities;
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Contravention by the licensee of any condition of the license;
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Contravention by the licensee of any provision of rules or the Act; or
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Violation by licensee of any applicable provisions of the act or rules
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The instances of willful collusions of licensee with the manufacturer or importer in violation or contravention of any provisions of law
