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)
Central Excise inquiry powers require police-equivalent investigation and bail or bond decisions for non-cognizable offences. When a person is forwarded under section 19 to a Central Excise Officer empowered to send arrested persons to a Magistrate, the officer must inquire into the charge and may exercise the same powers and be subject to the same provisions as an officer-in-charge of a police station under the Code of Criminal Procedure. For non-cognizable offences, if there is sufficient evidence or reasonable ground of suspicion the officer shall either admit the person to bail to appear before the Magistrate or forward him in custody; if there is no such evidence or suspicion, the officer shall release the person on bond, with or without sureties, and report the particulars to his superior.
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.
Central Excise inquiry powers require police-equivalent investigation and bail or bond decisions for non-cognizable offences.
When a person is forwarded under section 19 to a Central Excise Officer empowered to send arrested persons to a Magistrate, the officer must inquire into the charge and may exercise the same powers and be subject to the same provisions as an officer-in-charge of a police station under the Code of Criminal Procedure. For non-cognizable offences, if there is sufficient evidence or reasonable ground of suspicion the officer shall either admit the person to bail to appear before the Magistrate or forward him in custody; if there is no such evidence or suspicion, the officer shall release the person on bond, with or without sureties, and report the particulars to his superior.
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