Power to stop and search: authority to search conveyances suspected of carrying excisable goods to evade duty. A Central Excise Officer may stop and search any conveyance carrying excisable goods when the officer has reason to believe the goods are being carried with the intention of evading duty; the search power is conditional on that belief and targets transportation suspected of duty evasion.
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.
Power to stop and search: authority to search conveyances suspected of carrying excisable goods to evade duty.
A Central Excise Officer may stop and search any conveyance carrying excisable goods when the officer has reason to believe the goods are being carried with the intention of evading duty; the search power is conditional on that belief and targets transportation suspected of duty evasion.
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