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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