Search and seizure power expanded to allow senior excise officers to conduct or authorise searches with CrPC procedures applying. Section 12F authorises the Joint Commissioner and Additional Commissioner of Central Excise to search for and seize documents, books or things useful or relevant to proceedings under the Act, either personally or by written authorisation of subordinate officers, and provides that provisions of the Code of Criminal Procedure relating to search and seizure shall apply to such actions 'so far as may be.'
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure power expanded to allow senior excise officers to conduct or authorise searches with CrPC procedures applying.
Section 12F authorises the Joint Commissioner and Additional Commissioner of Central Excise to search for and seize documents, books or things useful or relevant to proceedings under the Act, either personally or by written authorisation of subordinate officers, and provides that provisions of the Code of Criminal Procedure relating to search and seizure shall apply to such actions "so far as may be."
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
