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of <h1>Section 12F Empowers Excise Officials to Search and Seize Goods Relevant to Proceedings Under Excise Act</h1> Section 12F of the Central Excise Act, introduced by the Finance Act, 2011, grants authority to the Joint Commissioner or Additional Commissioner of Central Excise, or any other notified officer, to search and seize goods, documents, or items believed to be relevant to proceedings under the Act. This power is exercised when there is reason to believe that such items are hidden and subject to confiscation. The procedures for search and seizure are aligned with those outlined in the Code of Criminal Procedure, 1973, ensuring consistency with established legal standards.
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