Power to stop and search: officers may stop conveyances with excisable goods suspected of being transported to evade duty. Any Central Excise Officer may stop and search any conveyance carrying excisable goods where the officer has a reason to believe that the goods are being carried with the intention of evading duty; this power operates as an enforcement mechanism under the Central Excise Rules, 2002 and is triggered by the officer's articulable belief about intent to evade duty.
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 to stop and search: officers may stop conveyances with excisable goods suspected of being transported to evade duty.
Any Central Excise Officer may stop and search any conveyance carrying excisable goods where the officer has a reason to believe that the goods are being carried with the intention of evading duty; this power operates as an enforcement mechanism under the Central Excise Rules, 2002 and is triggered by the officer's articulable belief about intent to evade duty.
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