Page 12 - MANUAL OF SOP

DISCLAIMER
This Manual is a step by step internal instructions to guide its officers in their
day to day work to improve efficiency, transparency, and accountability. This is not
intended to replace the Trade Notices/Circulars/ Instructions issued from time to
time. Therefore, Trade Notices and Circulars will prevail over the Manual, in case of
any differences or contradictions. Any information given herein cannot be cited in
any dispute or litigation, nor is it a substitute for a legal interpretation/evidence.

This Manual is also not intended to restrict/limit or prescribe the powers,
discretion or the jurisdiction of the Designated Authority/ Director General, as
provided in law. Also, it is recognized that there could be case-specific variations
in different investigations and the final decisions are to be made based on merits
considering the unique facts and circumstances of each case.

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