Power of search and seizure expanded to permit Central Excise officers to search and seize goods and relevant documents under the Act. The amendment grants specified Central Excise officers authority to authorise or personally conduct searches and seizures of goods liable to confiscation ... Summary
Power of search and seizure expanded to permit Central Excise officers to search and seize goods and relevant documents under the Act.
The amendment grants specified Central Excise officers authority to authorise or personally conduct searches and seizures of goods liable to confiscation and of documents, books or things deemed useful or relevant to proceedings under the Act when they have reasons to believe such items are secreted, and it makes applicable, so far as may be, the Code of Criminal Procedure, 1973 provisions relating to search and seizure to such actions under this section.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
