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CBIC officers should act and perform their duties within the four corners of law. It shall be open for the officers to conduct the search proceedings under Section-67, but, strictly in accordance with law.

Sec 67 of the CGST Act,2017- Search and seizure— In the instant case, this Court is inclined to issue few directions as noted in the order dated 16th February 2021, such directions will have to be issued to the Central Board of Indirect Taxes and Customs Held that— We do not intend to discourage or lower down the morale of all the officers before us. Our endeavour is only to bring it to their notice that they should act and perform their duties within the four corners of law. They should not take law in their hands. On the contrary, this Court has always appreciated the efforts put in by the officers in catching hold of fraudsters and all those persons involved in the huge scam of tax evasion etc. It shall be open for the officers to conduct the search proceedings under Section-67, but, strictly in accordance with law. Post these matters for further hearing on 23rd February 2021.
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