Power to detain or seize goods where goods liable to excise duty remain unpaid or removed to evade duty. Power to detain or seize goods authorises a Central Excise Officer to detain or seize goods when the officer has reason to believe those goods are liable to excise duty but duty has not been paid, or that the goods were removed with the intention of evading the duty, enabling administrative custody to secure revenue and prevent diversion pending further action.