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of <h1>Excise Officers Empowered to Search Vehicles Suspected of Duty Evasion Under Rule 23 of Central Excise Rules, 2002.</h1> Any Central Excise Officer is authorized to search any vehicle transporting excisable goods if there is reasonable belief that the goods are being transported with the intent to evade duty, as per Rule 23 of the Central Excise Rules, 2002.
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