Investigation of Excise Cases

Objective

The Investigating Officer (IO) shall focus on:

  1. Conducting a professional, scientific, and legally sustainable investigation.

  2. Proper seizure, sampling, preservation, and analysis of contraband substances.

  3. Identifying and prosecuting offenders involved in excise violations.

  4. Ensuring compliance with statutory procedures relating to seizure, laboratory examination, custody, and disposal of case property.

  5. Securing conviction through collection of admissible oral, documentary, and scientific evidence.

Key Investigation Objectives

A. Recording statements of complainants and witnesses.
B. Collection and preservation of material evidence.
C. Obtaining Chemical Examiner and Expert Reports.
D. Establishing possession, transportation, manufacture, sale, or distribution of illicit substances.
E. Effective prosecution through scientific and documentary evidence.


I. Registration of FIR and Initial Action

  1. Register the FIR promptly under the appropriate provisions of law.

  2. Send copies of the FIR to all concerned officers through online mode.

  3. Provide a copy of the FIR to the complainant and obtain acknowledgment.

  4. Record the statement of the complainant promptly in the vernacular language.


II. Scene of Crime Investigation

  1. Visit the scene of occurrence immediately.

  2. Secure and preserve the scene.

  3. Collect Geo-Location Coordinates (Latitude and Longitude).

  4. Conduct Scene Observation Panchanama at the scene itself.

  5. Prepare Rough Sketch of the scene.

  6. Document:

    • Place of seizure.

    • Nature of contraband.

    • Quantity seized.

    • Storage arrangements.

    • Presence of accused and witnesses.


III. Examination of Witnesses

  1. Examine:

    • Complainant.

    • Eye witnesses.

    • Circumstantial witnesses.

    • Local witnesses.

  2. Record statements in writing.

  3. Record statements in the language spoken by the witness wherever possible.

  4. Incorporate witness particulars in the Case Diary.


IV. Seizure of Contraband and Material Evidence

  1. Seize contraband in the presence of independent local witnesses.

  2. Avoid use of stock panch witnesses.

  3. Properly identify:

    • Type of liquor.

    • Illicit distilled liquor.

    • Fermented wash.

    • Rectified spirit.

    • Other prohibited substances.

  4. Accurately measure and record quantity seized.

Seizure Documentation

The Panchanama shall contain:

  • Date and time of seizure.

  • Location of seizure.

  • Quantity and description.

  • Identification marks.

  • Details of witnesses.

  • Details of accused.


V. Sampling Procedure

  1. Draw representative samples before Panch witnesses.

  2. Label each sample properly.

  3. Seal and parcel samples securely.

  4. Prepare sample seal impression.

  5. Maintain complete chain of custody.

Sample Documentation

The IO shall record:

  • Sample numbers.

  • Quantity of samples.

  • Seal details.

  • Witness signatures.

  • Date and time of sampling.


VI. Collection of Supporting Evidence

The IO shall collect:

  1. CCTV footage from:

    • Community surveillance systems.

    • Commercial establishments.

    • Storage premises.

    • Transportation routes.

  2. Vehicle details used for transportation.

  3. Documents relating to:

    • Ownership.

    • Transportation.

    • Storage.

    • Sale and distribution.


VII. Chemical Examination

  1. Prepare Letter of Advice and forwarding note.

  2. Forward sealed samples through proper channel to:

    • Chemical Examiner.

    • Excise Laboratory.

    • Authorized Forensic Laboratory.

  3. Ensure dispatch within the prescribed period.

  4. Maintain acknowledgment records.

Chemical Examiner Report

The IO shall:

  1. Obtain Chemical Examiner Report (CE Report).

  2. Verify:

    • Nature of substance.

    • Composition.

    • Strength.

    • Illicit nature, if any.

  3. Incorporate findings into the investigation.


VIII. Arrest of Accused

  1. Arrest accused persons without unnecessary delay after establishing involvement.

  2. Follow:

    • Section 41A CrPC/BNSS provisions.

    • Supreme Court guidelines.

    • Other applicable legal safeguards.

Recovery Proceedings

  1. Conduct confession and recovery proceedings before independent local witnesses.

  2. Avoid use of stock panch witnesses.

  3. Recover:

    • Contraband.

    • Manufacturing equipment.

    • Transportation vehicles.

    • Packing material.

    • Other incriminating articles.


IX. Custody and Deposit of Property

Contraband Property

  1. Deposit seized contraband before the competent authority as prescribed by law.

  2. Obtain acknowledgment of deposit.

  3. Maintain proper inventory and custody records.

Vehicles

  1. Deposit seized vehicles before the competent authority.

  2. Obtain acknowledgment and preserve records.

  3. Verify ownership and registration details.


X. Disposal of Contraband

  1. Obtain orders from the competent Excise Authority for disposal or destruction of contraband.

  2. Conduct destruction proceedings in accordance with legal procedure.

  3. Prepare Panchanama documenting:

    • Quantity destroyed.

    • Method of destruction.

    • Witnesses present.

  4. Preserve records of disposal proceedings.


XI. Court Proceedings

The Investigating Officer shall:

  1. Oppose bail where justified.

  2. File applications through the Public Prosecutor for:

    • Remand extension.

    • Verification of sureties.

  3. Produce all relevant scientific and documentary evidence before Court.


XII. Property and Evidence Management

  1. Obtain return of laboratory exhibits after examination wherever required.

  2. Deposit examined exhibits before the Court.

  3. Obtain Property Identification (PI) Number.

  4. Maintain chain of custody documentation.

  5. Ensure proper preservation of exhibits until final disposal.


XIII. Charge Sheet and Final Report

  1. Prepare Draft Charge Sheet after completion of investigation.

  2. Obtain legal opinion from PP/APP.

  3. Clearly establish:

    • Possession.

    • Transportation.

    • Manufacture.

    • Storage.

    • Sale or distribution.

    • Ownership and control of contraband.

  4. Correlate:

    • Witness testimony.

    • Seizure evidence.

    • Chemical Examiner Report.

    • Documentary evidence.

  5. Submit Charge Sheet/Final Report within the stipulated period.


Responsibility of Investigating Officer

The Investigating Officer shall ensure:

  • Proper seizure and sampling procedures.

  • Scientific preservation of evidence.

  • Timely dispatch of samples to laboratory.

  • Collection of Chemical Examiner Reports.

  • Compliance with statutory requirements regarding custody and disposal of property.

  • Timely arrest and prosecution of offenders.

  • Effective presentation of evidence before Court.

Goal

To investigate excise offences through scientific and lawful procedures, establish the nature and possession of contraband through expert evidence, ensure proper disposal of seized substances, and secure conviction through legally admissible oral, documentary, and scientific evidence.


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