Search and seizure procedures under excise law adopt CrPC rules, with Commissioner replacing Magistrate for a key role. Sub-section (2) of section 12F is replaced to render the provisions of the Code of Criminal Procedure on search and seizure applicable, so far as may be, to search and seizure under section 12F, with the modification that subsection (5) of section 165 of the Code shall operate as if the word 'Magistrate' were substituted by the words 'Commissioner of Central Excise'; the amendment takes effect from presidential assent.