Search and seizure procedure extended to excise with Commissioner of Central Excise replacing Magistrate as supervisory authority under amended provision. The amendment makes the Code of Criminal Procedure applicable to searches and seizures under section 12F of the Central Excise Act, with the modification that the supervisory role otherwise ascribed to a Magistrate in the referenced provision of the Code is to be exercised by the Commissioner of Central Excise.
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Search and seizure procedure extended to excise with Commissioner of Central Excise replacing Magistrate as supervisory authority under amended provision.
The amendment makes the Code of Criminal Procedure applicable to searches and seizures under section 12F of the Central Excise Act, with the modification that the supervisory role otherwise ascribed to a Magistrate in the referenced provision of the Code is to be exercised by the Commissioner of Central Excise.
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