Power to arrest authorises inspectors, with commissioner approval, to detain persons believed liable under Central Excise offences. Section 13 substitutes a provision granting power to arrest: any Central Excise Officer not below the rank of Inspector may, with the prior approval of ... Summary
Power to arrest authorises inspectors, with commissioner approval, to detain persons believed liable under Central Excise offences.
Section 13 substitutes a provision granting power to arrest: any Central Excise Officer not below the rank of Inspector may, with the prior approval of the Commissioner of Central Excise, arrest any person whom he has reason to believe to be liable to punishment under the Act or the rules made thereunder.
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