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of <h1>Goods Detention and Seizure Authorized for Unpaid Excise Duty Under Rule 26 of Central Excise Rules 2017.</h1> If a Central Excise Officer suspects that goods liable to excise duty have not had the duty paid or were removed to evade the duty, they have the authority to detain or seize those goods under Rule 26 of the Central Excise Rules, 2017.
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