Chapter II A - Indicating amount of duty in the price of goods, etc., for purpose of refund and crediting certain amounts to the fund (From Section 12A to Section 12D)
Searches and arrests must follow criminal procedure code provisions when conducted under the Central Excise law. Searches and arrests under the Central Excise Act and rules made thereunder must be executed in accordance with the Code of Criminal Procedure's provisions relating to searches and arrests, thereby subjecting excise enforcement actions to the procedural rules of criminal law.
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.
Searches and arrests must follow criminal procedure code provisions when conducted under the Central Excise law.
Searches and arrests under the Central Excise Act and rules made thereunder must be executed in accordance with the Code of Criminal Procedure's provisions relating to searches and arrests, thereby subjecting excise enforcement actions to the procedural rules of criminal law.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.