Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Power of search and seizure authorizes Central Excise officers to search, seize and apply CrPC search procedures with modifications. The section empowers specified Central Excise officers to search and seize goods liable to confiscation and documents or books relevant to proceedings when they have reason to believe such items are concealed; an officer may act personally or authorise another officer in writing. It further provides that search-and-seizure provisions of the Code of Criminal Procedure apply so far as may be, with a modification substituting the administrative postholder for the Magistrate in the designated procedural provision.
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.
Power of search and seizure authorizes Central Excise officers to search, seize and apply CrPC search procedures with modifications.
The section empowers specified Central Excise officers to search and seize goods liable to confiscation and documents or books relevant to proceedings when they have reason to believe such items are concealed; an officer may act personally or authorise another officer in writing. It further provides that search-and-seizure provisions of the Code of Criminal Procedure apply so far as may be, with a modification substituting the administrative postholder for the Magistrate in the designated procedural provision.
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