This instruction reiterates mandatory procedures to be followed during search operations under Section 67 of the CGST Act, in line with the Code of Criminal Procedure and the Central Excise Intelligence and Investigation Manual, 2004. It emphasises that search authorisation must be issued by the competent authority with recorded reasons and proper DIN. Searches must be conducted in the presence of independent witnesses, with officers identifying themselves and offering personal search before and after proceedings. Detailed panchnama recording time, date, seized items, and procedural compliances is mandatory, along with proper recording and signing of statements. Special safeguards are prescribed for residential searches, including presence of lady officers and sensitivity towards women, children, and elderly persons. The instruction also mandates return of executed search authorisation, adherence to COVID-19 protocols, and stresses that non-compliance may weaken cases under judicial scrutiny.