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of <h1>Section 12F of Central Excise Act: Authority for Search and Seizure by Central Excise Officers Explained</h1> Section 12F of the Central Excise Act, 1944 grants the Joint Commissioner, Additional Commissioner, or other notified Central Excise Officers the authority to search and seize goods, documents, or items believed to be liable for confiscation or relevant to proceedings under the Act. These officers can authorize searches and seizures if they suspect items are hidden. The procedures for search and seizure under this section align with the Code of Criminal Procedure, 1973, with modifications substituting 'Magistrate' with 'Principal Commissioner of Central Excise' or 'Commissioner of Central Excise.'
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