Power to detain or seize goods permits officers to seize goods suspected of excise duty non payment or evasion. A Central Excise Officer is empowered to detain or seize goods when there are grounds to believe the goods are liable to excise duty but duty has not been paid, or the goods were removed with the intention of evading duty, enabling interruption of movement or custody to secure compliance and prevent 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 detain or seize goods permits officers to seize goods suspected of excise duty non payment or evasion.
A Central Excise Officer is empowered to detain or seize goods when there are grounds to believe the goods are liable to excise duty but duty has not been paid, or the goods were removed with the intention of evading duty, enabling interruption of movement or custody to secure compliance and prevent evasion.
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