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of <h1>Central Excise Rule 24: Authority to Detain or Seize Goods for Unpaid Excise Duty or Intent to Evade Duty.</h1> Central Excise Rule 24 of the Central Excise Rules, 2002, grants authority to a Central Excise Officer to detain or seize goods if there is reason to believe that excise duty has not been paid on them or if the goods were removed with the intention of evading the duty. This provision is aimed at ensuring compliance with excise duty obligations and preventing tax evasion.
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