Inspection, search and seizure powers under the cess law regulate concealed goods, records, retention, and provisional release.

Power is conferred on a proper officer to authorise inspection, search and seizure where there is reason to believe that specified goods are being manufactured or produced in breach of the Act, or that goods, machines, documents or other things relevant to proceedings are secreted. The section also provides for restraint where seizure is impracticable, retention and return of seized material, provisional release of goods or machines, disposal of perishable or depreciating items, and application of the general search-and-seizure procedure subject to modification.

---

---

---